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The effect of audit of outgoing leading officials’ natural resource accountability on environmental governance: evidence from China

Author

Listed:
  • Xiting Wu
  • Qun CAO
  • Xiaoping Tan
  • Liang Li

Abstract

Purpose - This paper aims to examine the relationship between the audit of outgoing leading officials' natural resource accountability and environmental governance, as well as the internal mechanism of audit of outgoing leading officials' natural resource accountability that plays a role in national environmental governance. Design/methodology/approach - Based on city-level panel data from 2012 to 2015, this paper adopts a difference-in-difference model to examine the role of government audit in national governance from an environmental perspective. Furthermore, using a mediating effect model, the study sheds light on the internal mechanism of audit of outgoing leading officials’ natural resource accountability that plays a role in national environmental governance. Findings - This paper finds that: the implementation of the audit of outgoing leading officials’ natural resource accountability has significantly improved the water quality of the pilot area, but its effects on waste gas and smoke are not obvious; environmental supervision partly plays a mediating role in the improvement of regional environmental governance by the audit of outgoing leading officials’ natural resource accountability; the audit of outgoing leading officials’ natural resource accountability can complement the incentive mechanism of promotion. The older the local officials are, the more obvious the effect of the audit of outgoing leading officials’ natural resource accountability on the environmental quality of the pilot areas is. Originality/value - This paper reveals the role of government audit from the perspective of environmental governance. It provides empirical evidence for policy regarding the audit of outgoing leading officials' natural resource accountability.

Suggested Citation

  • Xiting Wu & Qun CAO & Xiaoping Tan & Liang Li, 2020. "The effect of audit of outgoing leading officials’ natural resource accountability on environmental governance: evidence from China," Managerial Auditing Journal, Emerald Group Publishing Limited, vol. 35(9), pages 1213-1241, November.
    • Handle: RePEc:eme:majpps:maj-08-2019-2378
    DOI: 10.1108/MAJ-08-2019-2378
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    Citations

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    Cited by:

    1. Yingzheng Yan & Qiuwang Cheng & Menglan Huang & Qiaohua Lin & Wenhe Lin, 2022. "Government Environmental Regulation and Corporate ESG Performance: Evidence from Natural Resource Accountability Audits in China," IJERPH, MDPI, vol. 20(1), pages 1-16, December.
    2. Cao, Dongqin & Peng, Can & Yang, Guanglei, 2022. "The pressure of political promotion and renewable energy technological innovation: A spatial econometric analysis from China," Technological Forecasting and Social Change, Elsevier, vol. 183(C).
    3. Xiaoyu Li & Jiawei Tang & Chao Feng & Yexiao Chen, 2023. "Can Government Environmental Auditing Help to Improve Environmental Quality? Evidence from China," IJERPH, MDPI, vol. 20(4), pages 1-21, February.

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