Title :
Reaserch on Correlation between Audit Quality and Efiiciency of Anti-poverty Fund: Evidence from the National Poverty Counties
Author :
Wang Shanping ; Xie Miao
Author_Institution :
Sch. of Bus., Hunan Univ., Changsha, China
Abstract :
This paper takes historical data from national poverty counties to analyze the correlation between the audit quality of anti-poverty fund and its efficiency. The study finds: there is a significant positive correlation between illegal amount found, information submitted and poverty alleviation efficiency, yet that with cases transferred to the relevant departments is not notable. Therefore, this article suggests, responsibility-seeking system of audit should be established.
Keywords :
auditing; correlation theory; antipoverty fund efficiency; audit quality; correlation analysis; illegal amount; national poverty; poverty alleviation efficiency; responsibility seeking system; Correlation; Economic indicators; Educational institutions; Government; Indexes; Safety; Anti-poverty fund audit; audit quality; poverty alleviation efficiency;
Conference_Titel :
Multimedia Information Networking and Security (MINES), 2012 Fourth International Conference on
Conference_Location :
Nanjing
Print_ISBN :
978-1-4673-3093-0
DOI :
10.1109/MINES.2012.165