Audit Centralization and Audit Quality: Evidence from Chinese Cities
收藏NBER2026-02-01 更新2026-02-07 收录
下载链接：
https://www.nber.org/papers/w34776
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资源简介：
Audit design invokes a tradeoff between a monitors local knowledge and their independence from influence. We study this tradeoff in the context of a pilot program in six Chinese provinces in 2016, in which provincial governments were given control over budgeting and personnel decisions for city
提供机构：
美国国家经济研究局
创建时间：
2026-02-01
