China has adopted an executive‐dominated government audit system (GAS), which is frequently criticized for lacking independence. Through a questionnaire survey and interviews, we investigate whether and how the reporting/control requirements of the GAS (hereafter, the institutional...

This study empirically examined the positive impact of government audit supervision on promoting fiscal sustainability using Chinese provincial panel data from 2011 to 2019. The results demonstrate that government audits can significantly enhance fiscal sustainability.In addition, this study...

Since its foundation, China’s government auditing system has played a very important role in maintaining financial and economic order and improving government accountability and transparency. Though a great deal of research has discussed the role of government auditing in discovering and...