Can Government Environmental Auditing Help to Improve Environmental Quality? Evidence from China

Autor: Xiaoyu Li, Jiawei Tang, Chao Feng, Yexiao Chen
Rok vydání: 2023
Předmět:
Zdroj: International Journal of Environmental Research and Public Health
Volume 20
Issue 4
Pages: 2770
ISSN: 1660-4601
Popis: Promoting environmental governance to achieve green and low-carbon development is the focus of attention from all walks of life. As a policy tool to control environmental pollution, the effectiveness of environmental audits remains to be verified. Based on China’s provincial data from 2004 to 2019, this paper aims to examine the impact and mechanisms of government environmental auditing on environmental quality. Results show that government environmental auditing helps to improve overall environmental quality, but there is a certain lag effect occurring. The heterogeneity test suggests that the impact of environmental auditing on comprehensive environmental quality is more significant when the government competition is smaller, the financial situation is better, and the institutional environment is weaker. Our analysis provides empirical evidence for understanding the role and function of government environmental auditing in environmental governance.
Databáze: OpenAIRE