互联网发展与国家审计质量——基于省级、市级面板数据的证据  

Internet Development,Audit Environment and National Audit Quality—Evidence Based on Provincial and Municipal Panel Data

作　　者：余思明 徐伶俐 魏芳 Yu Siming;Xu Lingli;Wei Fang(School of Economics and Management,Three Gorges University;Accounting School,Wuhan Qingchuan University)

机构地区：[1]三峡大学经济与管理学院 [2]武汉晴川学院会计学院

出　　处：《宏观质量研究》2024年第1期31-45,共15页Journal of Macro-quality Research

基　　金：湖北省教育厅社科研究重大项目(22ZD057)的资助。

摘　　要：从国家审计质量的影响因素视角出发,利用我国31个省、直辖市和自治区2007-2020年的国家审计数据,研究了各省、直辖市及自治区的互联网发展水平对国家审计质量的影响。研究发现,地区互联网发展水平越高,该地区审计机关的审计质量越高,且该结论在省级层面和市级层面同时成立。此外,这种影响在经济发展水平较高、地区政府腐败程度较高及国有资产占比较高的地区更明显。进一步研究发现,互联网发展水平提高了国家审计机关审计工作的产出和效率,进而提高了国家审计质量。From the perspective of the influencing factors of national audit quality,using manually compiled national audit data of 31 provinces,municipalities and autonomous regions in China from 2007 to 2020,this study studied the impact of the Internet development level of each province,municipality,and autonomous region on national audit quality.It is found that the higher the level of regional Internet development,the higher the audit quality of the regional audit institutions,and the conclusion is established at the provincial and prefectural levels.In addition,this impact is more pronounced in areas with higher levels of economic development,higher levels of regional government corruption,and higher proportion of state-owned assets;further research has found that the level of Internet development has improved the output and efficiency of the audit work of national audit institutions,thereby improving the quality of national audits.

关 键 词：互联网发展 “互联网+” 审计环境 国家审计质量 

分 类 号：F239.44[经济管理—会计学] F49[经济管理—国民经济]