Audit results, market reactions and accounting conservatism: evidence from China

Rong-bing, Huang; Wu, Liyan

doi:10.1080/09540962.2017.1372101

Cited by 1 publication

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“…With the implementation of the strategy of full coverage of the audit, strengthening the internal audit of colleges and universities has become a normalized work, which is an important content to promote the overall strict governance of colleges and universities and to strengthen the financial management [4][5]. Audit performance evaluation is an important means to supervise the audit work objectively and a key way to improve the efficiency of the use of funds [6][7].…”

Section: Introductionmentioning

confidence: 99%

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Internal Audit Evaluation and its Optimization in Universities under the Great Intelligence and Cloud Technology

Yan

2024

Applied Mathematics and Nonlinear Sciences

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This study delves into the critical role of Dazhimian technology in enhancing the evaluation of internal audit in universities and its optimization process. Firstly, a balanced scorecard-based internal audit performance evaluation system for universities was constructed, which covers four dimensions, namely, functional performance, service object, internal management process, learning and growth, and is further refined into 25 evaluation indexes. Then, the entropy weight-TOPSIS evaluation model was used and combined with actual data for empirical analysis, thus effectively measuring internal audit performance. Specifically for the case study, College F as a research subject shows significant performance improvement. The functional performance weight is as high as 0.3574, significantly higher than other dimensions, reflecting its outstanding performance in improving internal audit performance. Comprehensively analyzing the horizontal and vertical comparisons, HEI F has been improving its internal audit performance and its relative closeness is leading in all dimensions. In addition, we find that the quality of internal auditing in HEIs has a significant positive impact on profitability, operational capability and sustainable Development, further confirming the importance of optimizing the internal audit system. This study provides an effective technical tool for evaluating internal audit and its optimization in universities and valuable references and lessons for other universities.

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Section: Introductionmentioning

confidence: 99%

“…Zhenzheng Yan. Applied Mathematics and Nonlinear Sciences, 9(1) (2024)[1][2][3][4][5][6][7][8][9][10][11][12][13][14][15][16][17][18][19] …”

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Internal Audit Evaluation and its Optimization in Universities under the Great Intelligence and Cloud Technology

Yan

2024

Applied Mathematics and Nonlinear Sciences

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show abstract

Audit results, market reactions and accounting conservatism: evidence from China

Cited by 1 publication

References 18 publications

Internal Audit Evaluation and its Optimization in Universities under the Great Intelligence and Cloud Technology

Internal Audit Evaluation and its Optimization in Universities under the Great Intelligence and Cloud Technology

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