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《Contemporary Finance & Economics》 2019-05
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Research on the Impact of Audit Result Disclosure on Government Performance:Empirical Evidences Based on Multinational Data

SHANGGUAN Ze-ming;WANG Shao-hua;WU Qiu-sheng;Shanxi University of Finance and Economics;  
Through the selection of data of 99 countries in the years of 2008, 2010, 2012 and2015, this paper studies the promotion effect and its realization path of audit results disclosure on government performance. The findings show that such quality characteristics of audit results publicity as timeliness, comprehensiveness, clarity and rectification response can effectively improve government performance. The results of further research show that the quality of audit results publicity can effectively improve government performance in any country with any kind of audit system, that in countries with a culture of large power distance and stronger masculinity, the positive effect of audit results publicity on government performance is even more significant, and that in terms of the realization path, the quality of audit results publicity can effectively improve government performance through improving the legislative supervision ability and the degree of public participation.
【Fund】: 国家自然科学基金面上项目“国家审计、协同监督与国企资产保值增值”(71872105);; 山西省“1331工程”重点创新团队建设计划“会计学教学研究创新团队”(晋教科〔2017〕12号)
【CateGory Index】: F239.4;D035
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