How Do Public Demands Affect the Quality of Audit Rectification?
Selecting provincial panel data from 2012 to 2020 to study the impact of public de-mands on the quality of audit rectification.The results indicate that public demands can effective-ly improve the quality of audit rectification,indicating that"bottom-up"induced institutional changes can promote the improvement of audit rectification quality;Improving the attitude of government and regulatory departments in deploying and supervising rectification,as well as en-hancing the determination of audited units to implement rectification,are important mechanisms for public demands to improve the quality of audit rectification;There are significant differences in the effect of public demands on improving the quality of audit rectification among different peo-ple's congress needs and regional locations.In view of this,the public should express their opin-ions on audit rectification in a reasonable and legal manner,People's Congress deputies should actively pay attention to and listen to the public's demands for audit rectification,and audit insti-tutions should actively guide public opinion to promote audit rectification.
public demandsaudit rectification qualityinduced institutional changesrectifi-cation attitude
万方数据
维普
