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Liu J., Lin B. Government auditing and corruption control: evidence from China’s provincial panel data. China Journal of Accounting Research. 2012. Vol. 5. Iss. 2. Pp. 163-186.

Since its foundation, China’s government auditing system has played a very important role in maintaining financial and economic order and improving government accountability and transparency. Though a great deal of research has discussed the role of government auditing in discovering and deterring corruption, there is little empirical evidence on whether government auditing actually helps to reduce corruption. Using China’s provincial panel data from 1999 to 2008, this paper empirically examines the role of government auditing in China’s corruption control initiatives. Our findings indicate that the number of irregularities detected in government auditing is positively related to the corruption level in that province, which means the more severe the corruption is in a province, the more irregularities in government accounts are found by local audit institutions. Also, post-audit rectification effort is negatively related to the corruption level in that province, indicating that greater rectification effort is associated with less corruption. This paper provides empirical evidence on how government auditing can contribute to curbing corruption, which is also helpful for understanding the role of China’s local audit institutions in government governance and can enrich the literature on both government auditing and corruption control.

Liu Q., Luo T., Tian G. Political connections with corrupt government bureaucrats and corporate M&A decisions: a natural experiment from the anti-corruption cases in China. Pacific-Basin Finance Journal. 2016. Vol. 37. Pp. 52-80.
Liu Y., An Y., Zhang J. Bribe payments under regulatory decentralization: evidence from rights offering regulations in China. Journal of Banking & Finance. 2016. Vol. 63. Pp. 61-75.
Manion M. Lessons for mainland China from anti-corruption reform in Hong Kong. China Review. Special Issue fall 2004. Vol. 4. Iss. 2. Pp. 81-97.
Mo J.S. Rule by media – the role of media in the present development of rule of law in anti-corruption cases in transitional China. Asia Pacific Law Review. 2013. Vol. 21. Iss. 2. Pp. 223-251.
Qiuhong X. China’s anti-corruption strategies from the viewpoint of criminal justice. Social Sciences in China. 2011. Vol. 32. Iss. 4. Pp. 176-191.
Quah J.S.T. Minimizing corruption in China: is this an impossible dream? Maryland Series in Contemporary Asian Studies. 2014. Pp. 1-99.
Ramirez C.D. Is corruption in China “out of control”? A comparison with the US in historical perspective. Journal of Comparative Economics. 2014. Vol. 42. Iss. 1. Pp. 76-91.
Schipani C.A., Junhai L., Haiyan X. Doing business in a connected society: the GSK bribery scandal in China. University of Illinois Law Review. 2016. Iss. 1. Pp. 63-102.
Song X., Cheng W. Perception of corruption in 36 major Chinese cities: based on survey of 1642 experts. Social Indicators Research. 2012. Vol. 109. Iss. 2. Pp. 211-221.
Song Y., Wang M.Y., Lei X. Following the money: corruption, conflict and the winners and losers of suburban land acquisition in China. Geographical Research. 2016. Vol. 54. Iss. 1. Pp. 86-102.
Wang T. Is Confucianism a source of corruption in Chinese society? A new round of debate in mainland China. Dao. 2014. Vol. 13. Iss. 1. Pp. 111-(?).
Wang Y. Court funding and judicial corruption in China. China Journal. 2013. Iss. 69. Pp. 43-63.

Few empirical studies have established a relationship between court funding and judicial corruption in China. It is widely assumed that inadequate court funding erodes justice through denying access to the “have-nots”, giving courts an incentive to delay cases and jeop- ardizing judicial autonomy. I test this theory using qualitative interviews in seven Chinese provinces and a quantitative analysis of two original data sets of Chinese counties and cities. I demonstrate that underfunded courts are more likely to be perceived as corrupt, and further propose direct measures of court funding and perceived judicial fairness. 

Wang Y. The reasons for China to sentence some bribery offenders to death. Hitotsubashi Journal of Law and Politics. 2016. Vol. 44. Pp. 1-17.
Wedeman A. The dark side of business with Chinese characteristics. Social Research. 2013. Vol. 80. Iss. 4. Pp. 1213-1236.
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