Liu, Jin; Lin, Bin - In: China journal of accounting research : CJAR 5 (2012) 2, pp. 163-186
auditing actually helps to reduce corruption. Using China’s provincial panel data from 1999 to 2008, this paper empirically … examines the role of government auditing in China’s corruption control initiatives. Our findings indicate that the number of … auditing can contribute to curbing corruption, which is also helpful for understanding the role of China’s local audit …
