scholarly journals Research on the Status Quo of Carbon Information Disclosure in Chinese Enterprises

Author(s):  
Yuanhua Yang ◽  
Li Li
2021 ◽  
Vol 6 (1) ◽  
pp. 416
Author(s):  
Junna Li

After entering the information age, the accounting and auditing work of Chinese enterprises must be updated according to the new changes of the society and the enterprises. As the top priority of modern enterprise management, enterprise accounting auditing requires continuous optimization of the management within the enterprises so that the enterprises’ development could keep pace with the social changes. By introducing information technology into enterprise accounting auditing, it is possible to improve the efficiency of enterprise accounting auditing and to ensure the accuracy of enterprise auditing. This article starts with the status quo of enterprise accounting auditing in the information age. Then, it analyses the current risks of enterprise accounting audit and puts forward some suggestions to prevent the risks. This thesis is expected to provide useful reference for the development of enterprise accounting auditing in the information age.


2015 ◽  
Vol 5 (1) ◽  
pp. 163-178 ◽  
Author(s):  
Jidong Chen ◽  
Yiqing Xu

We develop a theory of how an authoritarian regime interactively uses information manipulation, such as propaganda or censorship, and policy improvement to maintain social stability. The government can depict the status quo policy more popularly supported than it actually is, while at the same time please citizens directly by enacting a costly reform. We show that the government’s ability of making policy concessions reduces its incentive to manipulate information and improves its credibility. Anticipating a higher chance of policy concessions and less information manipulation, citizens are more likely to believe the government-provided information and support the regime. Our model provides an explanation for the puzzling fact that reform coexists with selective information disclosure in authoritarian countries like China.


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