Performance Evaluations of Audit Institutions That Purchase Social Audit Services

[1] Alwardat, Y. A., A. Benamraoui, A. Rieple. (2015). Value for Money and Audit Practice in the UK Public Sector. International Journal of Auditing 19(3), 206-217. https://doi.org/10.1111/ijau.12037. Search in Google Scholar

[2] Andersen, L.B. and M. Blegvad. (2006). Does Ownership Matter for the Delivery of Professionalized Public Services-Cost-efficiency and Effectiveness in Private and Public Dental Care for Children in Denmark. Public Administration, 84(1), 147-164. https://doi.org/10.1111/j.0033-3298.2006.00497.x. Search in Google Scholar

[3] Andiola, L. M. (2014). Performance feedback in the audit environment: A review and synthesis of research on the behavioral effects. Journal of Accounting Literature 33(1/2), 1-36. https://doi.org/10.1016/j.acclit.2014.07.001. Search in Google Scholar

[4] Averch, H. (1990). Private markets and public intervention: A primer for policy designers. Pittsburgh, PA: University of Pittsburgh Press. Search in Google Scholar

[5] Bonner, S. E. (2008). Judgment and Decision Making in Accounting. Upper Saddle River, N.J.: Pearson/Prentice Hall. Search in Google Scholar

[6] Boyne, G. A. (1998). Bureaucratic theory meets reality: Public choice and service contracting in U.S. local government. Public Administration Review 58 (6), 474–84. https://www.jstor.org/stable/977575. Search in Google Scholar

[7] Chen, C., Y. Cai. (2007). Chinese government public service: Basic value orientation and comprehensive performance evaluation. Public Finance Research, (06), 20-24. https://doi.org/10.19477/j.cnki.11-1077/f.2007.06.005. (in Chinese) Search in Google Scholar

[8] Cluley, V., et al. (2020). New development: Expanding public service value to include dis/value. Public Money & Management 41(8), 656-659. https://doi.org/10.1080/09540962.2020.1737392. Search in Google Scholar

[9] Deis Jr., R. Donald, A. Giroux Gary. (1992). Determinants of audit quality in the public sector. The Accounting Review, 67(3), 462-479. https://www.jstor.org/stable/247972. Search in Google Scholar

[10] Dixit, A. (1997). Power of incentives in private versus public organizations. American Economic Review, 87(2), 378–382. https://www.jstor.org/stable/2950949. Search in Google Scholar

[11] Domberger, S. and P. Jensen. (1997). Contracting out by the public sector: Theory, evidence, prospects. Oxford review of economic policy, 13(4), 67-78. https://www.jstor.org/stable/23606431. Search in Google Scholar

[12] Ferris, J. M. (1986). The decision to contract out: An empirical analysis. Urban Affairs Quarterly 22 (2), 289–311. https://doi.org/10.2202/1542-0485.1282. Search in Google Scholar

[13] GAO. (1997). Managing for results: Analytic challenges in measuring performance, May 30. https://www.gao.gov/products/hehsggd-97-138. Search in Google Scholar

[14] Gibbins, M., K. T. Trotman. (2002). Audit review: Managers’ interpersonal expectations and conduct of the review. Contemporary Accounting Research, 19(3), 411-444. DOI：10.1506/J519-5LVU-JTMQYYJ7. Search in Google Scholar

[15] Hattie, J., H. Timperley. ( 2007). The power of feedback. Review of Educational Research, 77(1), 81-112. DOI10.3102/003465430298487. Search in Google Scholar

[16] Ilgen, D. R., C. Davis. (2000). Bearing bad news: Reactions to negative performance feedback. Journal of Applied Psychology, 49(3), 550-565. https://doi.org/10.1111/1464-0597.00031. Search in Google Scholar

[17] INTOSAI. (2019). ISSAI 300, Performance Auditing. https://www.intosai.org/fileadmin/downloads/documents/open_access/ISSAI_100_to_400/issai_300/ISSAI_300_en_2019.pdf. Search in Google Scholar

[18] Jiang, J., Y. Liu, X. Du. (2018). The Auditing system of socialism with Chinese characteristics: Development course and focus of reform. Chinese Public Administration, (09), 58-62. https://doi.org/10.19735/j.issn.1006-0863.2018.09.08. (in Chinses)” Search in Google Scholar

[19] King, S. P. (1994). Competitive tendering and contracting out: An introduction. The Australian Economic Review, (3rd Quarter), 75-78. https://doi.org/10.1111/j.1467-8462.1994.tb00850.x. Search in Google Scholar

[20] Kristensen, O. P. (1983). Public versus private provision of governmental services: The case of Danish fire protection services. Urban studies (Edinburgh, Scotland), 20(1), 1-9. https://doi.org/10.1080/713703172. Search in Google Scholar

[21] Li, X., G. Cao. (2006). Research on issues of financial expenditure benefit audit. Auditing Research, (4), 16-19. https://kns.cnki.net/kcms/detail/detail.aspx?FileName=SJYZ200604004&DbName=CJFQ2006. (in Chinese) Search in Google Scholar

[22] Liu, B., Q. Zhang. (2012). Research on performance management of local government public expenditure. Jiangxi Social Sciences, 32(11), 172-175. https://kns.cnki.net/kcms/detail/detail.aspx?FileName=JXSH201211035&DbName=CJFQ2012. (in Chinese) Search in Google Scholar

[23] Liu, L., L. Shen, X. Wang. (2019). Research on the professional competency framework of auditors in China in a new era - Statistical analysis based on 281 questionairs. Auditing Research, (1), 41-50. https://kns.cnki.net/kcms/detail/detail.aspx?FileName=SJYZ201901007&DbName=CJFQ2019.(in Chinese) Search in Google Scholar

[24] London, M. (2003). Job feedback: Giving, seeking, and using feedback for performance improvement (2nd Edition ed.). Mahwah, N.J.: Lawrence Erlbaum Associates. https://doi.org/10.4324/9781410608871. Search in Google Scholar

[25] Lowensohn, S., et al., (2007). Auditor specialization, perceived audit quality, and audit fees in the local government audit market. Journal of Accounting and Public Policy, 26, 705-732. https://doi.org/10.1016/j.jaccpubpol.2007.10.004. Search in Google Scholar

[26] Ningbo Audit Society Research Group. (2014). Research on special fiscal funds performance audit. Auditing Research, (02), 3-8. https://kns.cnki.net/kcms/detail/detail.aspx?FileName=SJYZ200604004&DbName=CJFQ2006. (in Chinese) Search in Google Scholar

[27] Pack, J. R. (1987). Privatization of public-sector services in theory and practice. Journal of Policy Analysis and Management 6 (4), 523–40. https://www.jstor.org/stable/3323506. Search in Google Scholar

[28] Rich, J. S., I. Solomon, K. T. Trotman. (1997). The audit review process: A characterization from the persuasion perspective. Accounting, Organizations and Society, 22(5), 481-505. https://doi.org/10.1016/S0361-3682(97)80165-1. Search in Google Scholar

[29] Song, X., Y. Cai. 2020. Research on the goal and operation mechanism of full coverage of economic responsibility audit. Friends of Accounting, (20), 31-35. https://kns.cnki.net/kcms/detail/detail.aspx?FileName=KJZY202020006&DbName=CJFQ2020. (in Chinese) Search in Google Scholar

[30] Group of the Government Performance Audit. (2012). Service-oriented performance audit model: Wuxi’s experiences. Journal of Audit & Economics, 27(03), 40-49. https://kns.cnki.net/kcms/detail/detail.aspx?FileName=SJYJ201203007&DbName=CJFQ2012. (in Chinese) Search in Google Scholar

[31] Tirole, J. (1994). The internal organization of government. Oxford Economic Papers, 46(1), 1–29. https://www.jstor.org/stable/2663521. Search in Google Scholar

[32] Wang, H., R. Yi. 2007. Problems on government performance audit. Auditing Research, (01), 47-50. https://kns.cnki.net/kcms/detail/detail.aspx?FileName=SJYZ200701009&DbName=CJFQ2007. (in Chinese) Search in Google Scholar

[33] Watkins, A.L., W. Hillison and S.E. Morecroft. (2004). Audit quality: A synthesis of theory and empirical evidence. Journal of Accounting Literature, 23, 153-193. https://doi.org/10.9790/487X-2202025666. Search in Google Scholar

[34] Wei, X. (2020). Research on the decision of local government purchasing audit services. Auditing Research, (02), 36-42. https://kns.cnki.net/kcms/detail/detail.aspx?FileName=SJYZ202002007&DbName=CJFQ2020. (in Chinese) Search in Google Scholar

[35] Xu, J. (2016). Research on Issues of institutional construction of public services of social organizations purchased by the government. Journal of Chinese Academy of Governance, (1), 68-72. https://doi.org/10.14063/j.cnki.1008-9314.2016.01.011. (in Chineses) Search in Google Scholar

[36] Yang, Y., Q. Zhou. (2019). Audit fees and information asymmetry between the supply and demand of audit services: The empirical evidence from listed companies. Journal of Southeast University(Philosophy and Social Science), 21(02), 52-62+147. https://doi.org/10.13916/j.cnki.issn1671-511x.2019.02.006.(in Chinese) Search in Google Scholar

[37] Yu, Y., X. He. (2005). The Implementation Framework of Government Performance Audit. Auditing Research, (03), 23-27. https://kns.cnki.net/kcms/detail/detail.aspx?FileName=SJYZ200503004&DbName=CJFQ2005. (in Chinese) Search in Google Scholar

[38] Zhang, G., Z. Niu, S. He. (2008). An evaluation system of local government public service quality and its application. Journal of Zhejiang University (Humanities and Social Sciences), (6), 31-40. https://kns.cnki.net/kcms/detail/detail.aspx?FileName=ZJDX200806006&DbName=CJFQ2008. (in Chinese) Search in Google Scholar

[39] Zhang, J. (2018). Risk prevention and control system of government purchasing service: Theories, actual, motives and institutional arrangement. Truth Seeking, (4), 52-64, 110-111. https://kns.cnki.net/kcms/detail/detail.aspx?FileName=QUAK201804005&DbName=CJFQ2018.(in Chinese) Search in Google Scholar

[40] Zhou, H., D. Dai, J. Liu. (2022). Strengthening the synergy of audit regulation: Based on historical investigation tracking the functions of the COA sector. Social Sciences in China, (4), 83-101+206. https://kns.cnki.net/kcms/detail/detail.aspx?FileName=ZSHK202204005&DbName=CJFQ2022. (in Chinese). Search in Google Scholar