Author
Abstract
Purpose - The purpose of this paper, based on the institution change theory, is to analyze the factors which influence the auditees' demand for government performance auditing (GPA). Design/methodology/approach - This study acquired the data by survey. The author investigated the government officials and the state‐owned enterprises and institutions' senior managers from 28 provinces and cities, then used the econometrics model to test the hypotheses. Findings - By analyzing the survey data, it is found that the respondents who come from the region where the economy is less developed and the legislative level is lower have more demand for the performance auditing; the respondents' knowledge about the GPA has not increased their demand; the auditing penalty effects has negative impact on the demand for performance auditing and the organizational support has positive effects on their demand. Research limitations/implications - The findings in this study suggest that there is not enough GPA supply in the region where the economy is less developed and the legislative level is lower, and that the auditees have not realized the benefits of GPA, although they know something about the GPA. Practical implications - The national audit office and its branches should pay more attention to the region where the developmental level of GPA is lower and allocate the auditing resources more efficiently. The government officials should learn more about GPA to realize its benefits and distinguish GPA from the other kinds of government auditing, such as the financial revenues and expenditures auditing. Moreover, the government at all levels should give substantial support to GPA. Originality/value - The paper empirically analyzes, for the first time, the government auditees' demand for GPA. The paper extends previous studies in this field by surveying auditees who have been neglected but have important impact on the development of GPA.
Suggested Citation
Hui Fan, 2012.
"Government performance auditing demand research based on the neo‐institutional economics,"
China Finance Review International, Emerald Group Publishing Limited, vol. 2(2), pages 100-120, April.
Handle:
RePEc:eme:cfripp:v:2:y:2012:i:2:p:100-120
DOI: 10.1108/20441391211215806
Download full text from publisher
As the access to this document is restricted, you may want to search for a different version of it.
Corrections
All material on this site has been provided by the respective publishers and authors. You can help correct errors and omissions. When requesting a correction, please mention this item's handle: RePEc:eme:cfripp:v:2:y:2012:i:2:p:100-120. See general information about how to correct material in RePEc.
If you have authored this item and are not yet registered with RePEc, we encourage you to do it here. This allows to link your profile to this item. It also allows you to accept potential citations to this item that we are uncertain about.
We have no bibliographic references for this item. You can help adding them by using this form .
If you know of missing items citing this one, you can help us creating those links by adding the relevant references in the same way as above, for each refering item. If you are a registered author of this item, you may also want to check the "citations" tab in your RePEc Author Service profile, as there may be some citations waiting for confirmation.
For technical questions regarding this item, or to correct its authors, title, abstract, bibliographic or download information, contact: Emerald Support (email available below). General contact details of provider: .
Please note that corrections may take a couple of weeks to filter through
the various RePEc services.