An Empirical Study Design On The Acceptance Of The Government Performance Auditing In China

As the growing public expense and the increasing democratic consciousness, there is a tendency to develop performance auditing in the world and the acceptance of the government performance auditing (GPA) is quite important for the GPA development. This work analysis the various factors related to the acceptance of GPA based on the theory of planned behavior from the perspective of auditees. We posit that the acceptance of GPA would be influenced significantly by the attitude to the GPA, the perceived organization support to GPA, difficulties in metric selecting and performance evaluation and the perceived importance of auditing results.