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Government performance auditing demand research based on the neo-institutional economics

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Purpose – The purpose of this paper, based on the institution change theory, is to analyze the factors
which influence the auditees’ demand for government performance auditing (GPA).
Design/methodology/approach – This study acquired the data by survey. The author
investigated the government officials and the state-owned enterprises and institutions’ senior
managers from 28 provinces and cities, then used the econometrics model to test the hypotheses.
Findings – By analyzing the survey data, it is found that the respondents who come from the region
where the economy is less developed and the legislative level is lower have more demand for the
performance auditing; the respondents’ knowledge about the GPA has not increased their demand;
the auditing penalty effects has negative impact on the demand for performance auditing and the
organizational support has positive effects on their demand.
Research limitations/implications – The findings in this study suggest that there is not enough
GPA supply in the region where the economy is less developed and the legislative level is lower, and
that the auditees have not realized the benefits of GPA, although they know something about the GPA.
Practical implications – The national audit office and its branches should pay more attention to
the region where the developmental level of GPA is lower and allocate the auditing resources more
efficiently. The government officials should learn more about GPA to realize its benefits and
distinguish GPA from the other kinds of government auditing, such as the financial revenues and
expenditures auditing. Moreover, the government at all levels should give substantial support to GPA.
Originality/value – The paper empirically analyzes, for the first time, the government auditees’
demand for GPA. The paper extends previous studies in this field by surveying auditees who have
been neglected but have important impact on the development of GPA.

Keywords China, Auditing, Government agencies, Economics, Neo-institutional economics,Institutional change theory, Government performance auditing, Demand

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Informasi Detail

Judul Seri

China Finance Review International

No. Panggil

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Penerbit

: Emerald Group., 2012

Deskripsi Fisik

China Finance Review International Vol. 2 No. 2, 2012 pp. 100-120

Bahasa

English

ISBN/ISSN

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Klasifikasi

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Tipe Isi

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Tipe Media

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Tipe Pembawa

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Edisi

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Subjek

EKONOMI

Info Detail Spesifik

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Pernyataan Tanggungjawab

Asmawati/Syahrial

Versi lain/terkait

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