Politicians’ green incentives and external auditing

• المؤلفون الرئيسيون: HOPE, Ole-Kristian, YUE, Heng, ZHONG, Qinlin
• التنسيق: text
• اللغة: English
• منشور في: Institutional Knowledge at Singapore Management University 2024
• الموضوعات: Green Transition; Audit Fees; Environmental Protection; Political Incentives; China; Government; Accounting
• الوصول للمادة أونلاين: https://ink.library.smu.edu.sg/soa_research/2069; https://ink.library.smu.edu.sg/context/soa_research/article/3096/viewcontent/ssrn_4815842.pdf

This paper examines whether and how politicians’ green incentives affect external auditing. Specifically, we investigate the effects of China’s Green Audit of Outgoing Officials (GAOO) policy, which directly links environmental performance to public officials’ promotions. Employing a DID approach, w...