Can Government Environmental Auditing Help to Improve Environmental Quality? Evidence from China

Li, Xiaoyu; Tang, Jiawei; Feng, Chao; Chen, Yexiao

doi:10.3390/ijerph20042770

Cited by 7 publications

(3 citation statements)

References 76 publications

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“…The reporting work of INTOSAI provides an insight into this with its increasing emphasis on the important role of national SAIs in helping to achieve the United Nations Sustainable Development Goals. Interestingly, Li et. al (2023) find that environmental audits in Chinese provinces helped with improving environmental quality, but they also found significant lag effects from policy introduction to implementation.…”

Section: Symbolism and Culturementioning

confidence: 99%

Ireland’s first state agency: A century of change in the range and scope of functions of the Office of the Comptroller and Auditor General

Scott,

MacCarthaigh

2023

Administration

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A search of the Irish State Administration Database (ISAD, www.isad.ie), which records the origins, life cycle, policy domain and functions of all central public organisations since the foundation of the Irish state over a century ago, reveals that, following the formative and turbulent year of 1922, the Office of the Comptroller and Auditor General was the first new agency formally established in 1923. The primacy given to what we might now refer to as a supreme audit institution (SAI) for the public sector reflects the importance of financial control to the effective functioning and legitimacy of the executive organs of the nascent state. In this paper we analyse the changing range and scope of functions undertaken by the Comptroller and Auditor General in its first century. We examine first the sustained growth in the number and type of public bodies subject to Comptroller and Auditor General scrutiny. Second, we look at the broadening in scope of audit functions beyond the traditional concerns of regularity, ensuring the money was spent for the purposes for which it was given (financial and compliance audit), to encompass wider values such as efficiency, economy and effectiveness and even performance, more broadly conceived. Finally, as well as the instrumental perspective on the role of the Comptroller and Auditor General’s Office, we reflect on the key relationships and cultural and symbolic dimensions of the Office’s work across time. From this analysis we draw some conclusions about the nature of financial control in the contemporary state, as compared with the early Irish state.

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Section: Symbolism and Culturementioning

confidence: 99%

Ireland’s first state agency: A century of change in the range and scope of functions of the Office of the Comptroller and Auditor General

Scott,

MacCarthaigh

2023

Administration

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“…(2) Local government regulations on corporate EID have led to a substantial improvement in the QEID and an enhanced role of public opinion supervision. Li, Tang, Feng, and Chen (2023) found that government environmental audits improve the QEID in companies by examining the effectiveness of government environmental audits. Furthermore, government environmental audits enhance the QEID through the mediation of the government's environmental governance efforts and corporate environmental performance at the government and corporate oversight levels.…”

Section: Environmental Information Disclosure Qualitymentioning

confidence: 99%

Technological innovation and the quality of environmental information disclosure: Evidence from a-share companies listed on China's Shanghai and Shenzhen stock exchanges

Luo,

Nipo,

Jaidi

2023

5002

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High costs of technological innovation and insufficient technological innovation capabilities may impede the ability of firms to communicate relevant environmental protection information to the public. This study aims to analyze the impact of technological innovation on the quality of environmental information disclosure conducted by firms. A non-balanced panel dataset comprising A-share listed companies in Shanghai and Shenzhen from 2007 to 2020 was subjected to ordinary least squares (OLS) regression analysis in the study. The model included year-fixed and industry-fixed effects to eliminate the influence of unobservable factors during the sample period. The results revealed a statistically significant positive relationship between the quality of environmental information disclosure by enterprises and the quantity and quality of technological innovation. The study's findings indicate that technological innovation offers a more sustainable path for the advancement of environmental information disclosure. By utilizing environmentally friendly and energy-saving technologies, the negative impact of the environment on technological innovation can be mitigated, leading to a more sustainable approach to environmental information disclosure. The practical implications of this study include fostering innovation to enhance disclosure quality, which benefits policymaking and industry practices. The understanding of the positive relationship between technological innovation and environmental information disclosure is enriched by the empirical evidence from this study, emphasizing its role in promoting sustainability and transparency.

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“…Auditing affects the environment [9][10][11]. Most studies discuss the role of environmental auditing in terms of its strict enforcement and monitoring role [12].…”

Section: Introductionmentioning

confidence: 99%

The Impact of Auditing Centralization on Carbon Productivity: Evidence From China’s Vertical Management Auditing Reform

Lin,

Qian,

Zhang

et al. 2024

Pol. J. Environ. Stud.

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Vertical management auditing reforms achieve the centralization of audit institutions. The centralized structure of the auditing institutions affects their performance. This paper verifies the positive effect of vertical management auditing reform on carbon productivity through a difference-in-differences method. The conclusion still holds after robustness tests. Moreover, the policy effects only make sense when government officials face low promotion pressure or high public scrutiny pressure. The mechanism analysis shows that the vertical management auditing reform can improve carbon productivity by strengthening environmental regulation, promoting industrial structure rationalization, and improving regional green innovation and energy efficiency. This paper enriches the research on the relationship between auditing centralization and carbon productivity.

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Can Government Environmental Auditing Help to Improve Environmental Quality? Evidence from China

Cited by 7 publications

References 76 publications

Ireland’s first state agency: A century of change in the range and scope of functions of the Office of the Comptroller and Auditor General

Ireland’s first state agency: A century of change in the range and scope of functions of the Office of the Comptroller and Auditor General

Technological innovation and the quality of environmental information disclosure: Evidence from a-share companies listed on China's Shanghai and Shenzhen stock exchanges

The Impact of Auditing Centralization on Carbon Productivity: Evidence From China’s Vertical Management Auditing Reform

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