审计
中国
政府(语言学)
背景(考古学)
业务
数字经济
高效能源利用
能量(信号处理)
会计
政治学
工程类
地理
法学
语言学
哲学
统计
电气工程
考古
数学
作者
J. Liu,Song Nie,Tiantian Lin
出处
期刊:Energy
[Elsevier]
日期:2024-06-01
卷期号:296: 131100-131100
标识
DOI:10.1016/j.energy.2024.131100
摘要
Government auditing plays a crucial role in enhancing energy efficiency and advancing green and low-carbon economic development. Given that audit oversight's quality and efficiency are influenced by the independence of auditing institutions, this study utilizes the vertical management reform of government auditing institutions as an exogenous shock, and empirically examines its impact on urban energy efficiency (UEE) using a Difference-in-Differences model (DID). We find that the audit reform improved UEE by 0.023 which is both economically and statistically significant. Concurrently, the audit reform and the development of the digital economy play substitutive roles in enhancing UEE. Finally, the results of the mediation analysis using the stepwise regression method indicate that the improvements in audit efficiency, green technology innovation, and energy structure optimization have mediated the promotion of UEE in the audit reform process, accounting for respective mediation effects of 4.35%, 4.35%, and 8.69%.
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