[Ming Li Lecture Hall no. 34, 2021]

On June 19th, mingli Lecture Hall, the 34th session of 2021, invited Shangguan Zeming, associate professor of Shanxi University of Finance and Economics, to deliver an academic report entitled "Internet Development, Institutional Environment and Audit Rectification Quality", which was held in the main building 429. A number of teachers and students from school of Management and Economics attended the lecture, presided over by Professor Chen Songsheng, head of accounting department of School of Management and Economics.

In the report, Shangguan Zeming, associate professor, first introduced the significance of audit rectification, from the relationship between the audited institutions, audit units, audit rectification quality of the important role into the topic; Then, it introduces the development of Internet, including the construction of Internet government information disclosure platform and other Internet technology development related to audit rectification. Then, it introduces how the implementation of systems in different regions affects the relationship between Internet development and audit rectification quality. Shangguan Zeming, associate professor, pointed out that the significance of this study lies in focusing on the quality of audit rectification, providing theoretical basis for the economic effect of Internet development, and providing empirical support for Internet development to improve the disclosure degree of government financial information.

The lecture was rich in content and interesting, which aroused great interest of teachers and students, and aroused heated discussions and exchanges on Internet development and audit rectification. The meeting ended in a heated discussion and exchange. Professor Shangguan Takaaki had a frequent interaction with the teachers and students attending the meeting.