IT Application to National Audit and Green Innovation of State-owned Enterprises——Quasi natural experiment on the establishment of departments for IT application
IT application to national audit is an important means to improve the performance of national audit.Based on the quasi natural experiment on the establishment of departments for IT application in municipal-level audit offices,the paper studies the impact of IT application to national audit on the effectiveness of green innovation and its internal mechanism.It is found in this research that IT application to national audit has significantly promoted the green innovation of state-owned enterprises.Additional analysis shows that IT application to national audit promotes the green innovation by improving the performance of government environmental accountability and internal governance of state-owned enterprises.Heterogeneity analysis reveals that the positive effect of IT application to national audit on green innovation is more pronounced in state-owned enterprises with higher degree of dependence on the secondary industry,lower degree of market economy,higher level of technical management of audit institutions and more executives with environmental protection background.
national auditempowerment by IT applicationgreen innovation
NETL
NSTL
万方数据
