The Influence of Research-Based Auditing on Rural Revitalization: A Study of Pathways and Mechanisms
Year: 2025
Type: article
Abstract: Research-based auditing, as a problem-driven auditing model that emphasizes systematic analysis and forward-looking research, can not only strengthen supervisory mechanisms by revealing issues in policy implementation but also promote the achievement of policy goals by proposing optimization suggestions. It provides strong support for the implementation of the rural revitalization strategy. Based on agency theory, fiduciary responsibility theory, and resource dependency theory, this paper conducts an in-depth analysis of the application of research-based auditing in rural revitalization and it's enabling mechanisms. It presents a comprehensive enabling pathway mechanism for research-based auditing that includes: breaking down "information silos" and addressing "execution deviations" to promote the efficient realization of policy goals; establishing a three-tiered defensive line of "early warning—control—optimization" to enhance risk prevention and performance improvement; triggering institutional change through the "audit-induced pressure effect" to promote innovation in institutional mechanisms; ultimately achieving a paradigm revolution in research-based auditing to enhance governance effectiveness. This paper not only contributes to enriching the theory of national auditing but also provides practical guidance for the high-quality implementation of the rural revitalization strategy.
Source: Accounting Auditing and Finance
Author: Yanan Wang
Institution: Guangdong University of Petrochemical Technology
Language: English
Subfield: Sociology and Political Science
Field: Social Sciences
Domain: Social Sciences
Open Access status: hybrid
OpenAlex ID: W4409617271