Author(s)

Junhua Yang ¹, Yu Zheng ¹, Mengqi Zhu ¹, Zhaoyuan Zhang ¹

Affiliation(s)

¹ Xijing University, Xi'an, China

Corresponding Author

Junhua Yang

ABSTRACT

Value creation by state-owned enterprises plays a significant role in economic development. Given the unique nature of state-owned enterprises, national audits carry the responsibility of overseeing and evaluating the process and outcomes of their value creation. This paper aims to explore the impact and role of national audits on the value creation of state-owned enterprises. Based on existing literature, the pathways to corporate value creation are reviewed, and Xi'an XD, a listed state-owned enterprise in China, is used as a case study to analyze the influence of national audits on corporate value. Suggestions on how national audits can promote and optimize the value creation of state-owned enterprises are proposed.

KEYWORDS

National Audit; State-Owned Enterprises; Corporate Value; Financial Performance; Xi'an XD

CITE THIS PAPER

Junhua Yang, Yu Zheng, Mengqi Zhu, Zhaoyuan Zhang, National Audit and Value Creation in State-Owned Enterprises—A Case Study of Xi'an XD. Accounting, Auditing and Finance (2024) Vol. 5: 21-26. DOI: http://dx.doi.org/10.23977/accaf.2024.050204.

REFERENCES

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