Internet Development,Audit Environment and National Audit Quality——Evidence Based on Provincial and Municipal Panel Data
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.
internet development"internet+"audit environmentnational audit quality
NETL
NSTL
万方数据
