Accounting is always accompanied with auditing. In 1950s, management auditing emerged with the rise of management accounting. From current view, the fundamental motivation of auditing and accounting development is accountability, and both of their ultimate goal is adding value. Therefore, the...

Trust in authority and perception of fairness are crucial in influencing cooperative behavior，promotion of which has been a core issue in government audit. The article defines trust in authority and perception of fairness in the context of government audit, analyzes their impact on cooperative...