The impact of strengthening government auditing supervision on fiscal sustainability : evidence from China's auditing vertical management reform
Year of publication: |
2022
|
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Authors: | Cao, Hongjie ; Li, Meina ; Lu, Yuqi ; Xu, Yang |
Published in: |
Finance research letters. - Amsterdam [u.a.] : Elsevier, ISSN 1544-6123, ZDB-ID 2181386-3. - Vol. 47.2022, 2, p. 1-8
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Subject: | Audit vertical management | Deficit ratio | Fiscal sustainability | Government supervision | China | Wirtschaftsprüfung | Financial audit | Finanzpolitik | Fiscal policy | Öffentliche Schulden | Public debt | Nachhaltigkeit | Sustainability | Corporate Governance | Corporate governance | Finanzkontrolle | Fiscal control | Jahresabschlussprüfung | Financial statement audit |
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