Liang, Shangkun; Xue, Weizhi; Lin, Nan - In: China journal of accounting studies 12 (2024) 1, pp. 25-46
As an important part of the national political system, government audits play a significant role in supervising and restricting enterprises. Since 2010, the National Audit Office of China has repeatedly disclosed the problems regarding enterprises' M&A to prevent the loss of state-owned assets....