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Audit Centralization and Audit Quality: Evidence from Chinese Cities

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NBER2026-02-01 更新2026-02-07 收录
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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

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2026-02-01
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