导师简介——郑小荣
一、基本情况
郑小荣，男，1973年8月生，江西宁都人，中国人民大学博士，南京审计大学教授，硕士生导师、润泽学者。教育部学位与研究生教育发展中心全国专业学位水平评估学位论文质量评价专家；中国政府审计研究中心特约研究员；深圳希施玛数据科技有限公司 CSMAR政府审计研究数据库评审专家和新库发布特邀专家；《审计研究》、《中南财经政法大学学报》、《财经研究》、《当代财经》和多家北大核心期刊匿名审稿人；中国会计学会会员；中国审计学会会员。
电话/微信号：15295533096
E-mail：xrzh001@163.com
通讯地址：南京市浦口区雨山西路86号
邮 编：211815
二、学习经历
1993.09 – 1997.07 西北农林科技大学经贸学院土地规划与管理专业管理学学士
2001.09 – 2004.07 江西财经大学会计学院会计学专业管理学硕士
2009.09 – 2013.01 中国人民大学商学院 会计学专业 管理学博士
三、荣誉称号
1. 2014年，审计署优秀博士论文特别奖，中华人民共和国审计署
2. 2014年，甘肃省审计厅优秀审计科研课题一等奖，甘肃省审计厅
四、研究领域
1. 政府审计结果公开与传播
2. 公共政策审计（含重大政策跟踪审计和公共政策效果审计）
3. 注册会计师民事责任，审计风险、重要性与专业判断
4. 内部审计与内部控制；
5. 审计基本理论
五、代表性成果
主持并完成国家社科基金项目1项，省部级重点课题1项，省厅级课题2项目。参与各类课题5项。出版学术专著1部。在《会计研究》、《中国行政管理》、《审计研究》、《当代财经》、《中南财经政法法学学报》、《山西财经大学学报》、《审计与经济研究》等期刊和《中国审计报》发表论文40余篇，被人大复印资料全文转载25篇次、索引1篇次。
（一）课题
1. 基于传播效果理论的审计结果公开对腐败治理的作用研究，国家社科基金项目，项目批准号：15BJY019，项目起止时间：2015年6月至2020年2月（主持人，结项良好）
2. 政策效果审计研究, 2019至2020年度审计署重点科研课题，项目批准号：19SJ02001，项目起止时间：2019年5月至2020年11月（主持人，已结项）
3. 审计信息公开对腐败监督的作用研究，江苏高校哲学社会科学科研资助项目，项目批准号：2015SJB188，项目起止时间：2015年7月至2017年11月（主持人，已结项）
4. 甘肃省审计厅2014-2015年度重点科研项目，甘肃省审计全覆盖路径研究，项目批准号：14SJT601，项目起止时间：2014年6月至2015年8月（主持人，已结项）
5. 中国政府审计传播研究，2016年度政府审计学院首批政府审计研究中标课题，项目编号：GAS161053（主持人，在研）
6. 国家审计推动国家治理能力现代化的路径研究，审计署重点科研课题，项目编号：14SJ01001（参与人，已结项）
7. 中国特色社会主义审计理论框架研究，审计署重点科研课题，项目编号：12SJ04001（参与人，已结项）
8. 信息化环境对审计成本的影响及对策研究，审计署审计科研课题，项目编号：审会发[2006]35号（参与人，已结项）
（二）论文
1. 郑小荣,肖婉琳.中国公共政策绩效审计立法路径研究——来自美国政府绩效与结果法案历史变迁的现实启示，财会通讯,2022年第5期
2. 郑小荣,余莎.公共政策效果审计研究.审计研究,2021年第1期.（人大报刊复印资料《审计文摘》2021年第4期全文转载）
3. 郑小荣,韩雨肃.精准脱贫政策跟踪审计研究.会计之友,2020年第24期.（人大报刊复印资料《审计文摘》2021年第2期全文转载）
4. 郑小荣,董新.疫情防控政策跟踪审计研究.财会月刊,2020年第22期.（人大报刊复印资料《审计文摘》2021年第1期全文转载）
5. 郑小荣,朱泓春.审计微信传播影响力及其影响因素研究——基于审计署微信公众号推文的实证分析.会计之友,2020年第13期.（人大报刊复印资料《审计文摘》2020年第11期全文转载）
6. 郑小荣,张露.中国政府审计信息公开的现状及对策研究.财会月刊,2020年第13期.（人大报刊复印资料《审计文摘》2020年第9期全文转载）
7. 郑小荣,吴睿.疫情防控跟踪审计研究.中国审计报,2020年2月19日.（人大报刊复印资料《审计文摘》2020年第6期全文转载）
8. 郑小荣,陈方灵,何瑞铧.审计署新闻发布效果及其影响因素研究——基于2003～2018年65场新闻发布会的数据分析.财会通讯,2020年第5期.（人大报刊复印资料《审计文摘》2020年第5期全文转载）
9. 郑小荣,吴睿,何瑞铧,曹源.政府审计结果公开与公众反腐参与——基于认知心理学的理论分析和结构方程的实证检验.会计研究,2019年第9期.
10. 郑小荣,吕捷,何瑞铧,郭兰平.政府审计反腐的媒介形象研究——基于《中国审计报》的分析.财会月刊,2019年第23期.（人大报刊复印资料《审计文摘》2020年第2期全文转载）
11. 郑小荣,张璐.审计结果公开对媒体反腐的作用研究——基于认知心理学的理论分析和格兰杰方法的实证检验.审计研究,2019年第5期.（人大报刊复印资料《审计文摘》2019年第12期全文转载）
12. 郑小荣,彭璇.重大政策跟踪审计结果公告质量实证研究.会计之友,2019年第15期.
13. 郑小荣,何瑞铧.政府审计学课堂教学过度娱乐化与教学质量研究.商业会计,2019年第19期.（人大报刊复印资料《审计文摘》2019年第12期全文转载）
14. 郑小荣,陈雪.政府审计结果公开的议程设置作用研究——基于2003～2017年104份公告和86篇审计报道的实证分析.会计之友,2018年第17期.
15. 郑小荣,刘凡愚,田苗苗,邓舒宁.中国政府审计结果公开情感倾向研究——基于审计署2001～2016年16篇审计工作报告的文本分析.会计之友,2018年第16期.
16. 郑小荣,何瑞铧,曹源.基于熵权法的中国政府审计结果公告信息含量研究,当代财经,2018年第12期.（人大报刊复印资料《审计文摘》2019年第3期全文转载）
17. 郑小荣,程子逸.政府审计结果公开与官员腐败——基于认知心理学的理论分析.中国行政管理,2018年第11期.（人大报刊复印资料《审计文摘》2019年第2期全文转载）
18. 郑小荣,阎星池,曹新芳,姜南.中国政府审计微博传播及其影响力研究——基于省级审计机关2012～2017年的调查数据.会计之友,2018年第23期.（人大报刊复印资料《审计文摘》2019年第2期全文转载）
19. 郑小荣,程子逸,陈炳宇.中国政府审计结果公开时机实证研究——基于审计署审计结果公告的分析.会计之友,2018年第19期.（人大报刊复印资料《审计文摘》2019年第1期全文转载）
20. 郑小荣,周琦.中国政府审计网络媒体报道实证研究——基于国内主流新闻网站的数据.会计之友,2018年第15期.（人大报刊复印资料《审计文摘》2018年第10期全文转载）
21. 郑小荣,李光宇.主流媒体对国家审计的报道研究——基于《人民日报》(海外版)的分析.审计月刊,2018年第3期.（人大报刊复印资料《审计文摘》2018年第6期全文转载）
22. 郑小荣,王金鑫.中国基层政府审计微信传播及其影响力研究——基于江苏县级审计机关调查数据.会计之友,2017年第24期.（人大报刊复印资料《审计文摘》2018年第2期全文转载）
23. 郑小荣,熊枫,朱芳芳.政府审计信息公开基本理论问题研究：涵义与分类.南京审计大学学报,2017年第4期.（人大报刊复印资料《审计文摘》2017年第10期全文转载）
24. 郑小荣.政府审计结果公开对腐败普遍性信念的作用及机制——基于认知心理学的理论分析.中南财经政法大学学报,2017第4期.（人大报刊复印资料《审计文摘》2017年第9期全文转载）
25. 郑小荣,宋裕文,杨佳璇,王文玥.省级审计机关网站网络影响力实证研究.审计研究,2017年第1期.（人大报刊复印资料《审计文摘》2017年第9期全文转载）
26. 郑小荣,王圆圆,俞馨雅,王佐君.中国地方政府审计新闻发布会调查研究.会计之友,2017年第9期.（人大报刊复印资料《审计文摘》2017年第8期全文转载）
27. 郑小荣,熊枫,金筱萱,董邵琦.中国地级政府官员腐败情况调查与政府审计对策防范研究——基于安徽56个微观个体的社会心理分析. 商业会计,2017年第17期.
28. 郑小荣,何瑞铧.中国省级政府审计结果公告意愿影响因素实证研究.审计研究,2014第5期.
29. 郑小荣,尹平.中国政府审计结果公告机制研究——基于利益相关者视角的数理分析.审计研究,2013年第3期.
30. 郑小荣.公告质量、质量特征与策略性行为——基于第53号审计公告与3市调查的中国政府审计结果公告研究.会计研究,2012年第10期.（人大报刊复印资料《财务与会计导刊（理论版）》2013年第2期全文转载）
31. 郑小荣.基于ISM方法的政府审计结果公告质量评价模型研究.审计研究,2011年第3期.（人大报刊复印资料《财务与会计导刊（理论版）》2011年第9期全文转载）
32. 郑小荣.内控监管能否增进股东利益——基于《通知》发布日和深市A股市场的事件研究法.山西财经大学学报,2011年第2期.
33. 郑小荣,何瑞铧.企业目标导向下的内部控制与风险管理整合.财会月刊,2011年第9期.
34. 郑小荣.基于边际分析的内部控制监管适度性研究.当代财经,2011年第10期.
35. 郑小荣,王美英.内部控制法制化的理论依据、法律特征与实践影响.当代财经,2010年第4期.
36. 郑小荣.试论内部控制法制化的三大弊端.财会研究,2010年第18期.
37. 郑小荣,尹平.政府财务审计、绩效审计的审计成本差异.财会月刊,2007年第32期.（人大报刊复印资料《审计文摘》2008年第2期全文转载）
38. 郑小荣,时现.试论内部控制规范体系:制度、标准与法规.财务与会计,2007年第19期.（人大报刊复印资料《企业管理研究》2008年第1期收录为索引）
39. 郑小荣.风险导向内部审计若干理论问题探讨.审计与经济研究,2006年第1期.
40. 郑小荣.我国注册会计师民事责任归责原则问题的理论思考.审计月刊,2005年第7期.
41. 郑小荣.内向型管理审计的几点思考.中国审计,2005年第5期. （人大报刊复印资料《审计文摘》2005年第6期全文转载）
42. 郑小荣.中国传统礼教文化制约下的会计——兼论会计假账的文化原因.上海会计,2004年第6期.
43. 郑小荣.会计造假与传统礼教文化.广西会计,2003年第8期.
44. 郑小荣,何瑜.传统“德主刑辅”治国理念及其对现代会计立法的影响.事业财会,2003年第6期.
（三）出版著作
1. 郑小荣.中国政府审计结果公告研究.时代经济出版社,2014年10月.
2. 郑小荣，周维培.国家重大政策跟踪审计研究，待出版
Professor Zheng Xiaorong
Profile
Professor Zheng Xiaorong, male, born in August 1973 in Ningdu, Jiangxi province, received his doctoral degree from China Renmin University. He is a postgraduate supervisor and Runze scholar (under a talent cultivation program of Nanjing Audit University). He is also an expert evaluator of graduation theses under the national academic education assessment program organized by National Degree and Postgraduate Education Development Center of the Ministry of Education of China, a special research fellow to China’s Research Center of Government Audit and an evaluation expert of government audit research database of CSMAR and the special expert of the release of new research data base. Professor Zheng has contributed to many journals, like Audit Research, Journal of Zhongnan University of Economics and Law, Journal of Finance and Economics, Contemporary Finance and Economics and other core journals of Beijing University. He is a member to the Accounting Society and the Auditing Society of China.
Telephone/Wechat account: 15295533096
E-mail: xrzh001@163.com
Address：86 Yushan West Road, Pukou District, Nanjing
Postcode: 211815
Education
September 1993—July 1997: Bachelor’s degree of management, major in land planning and management, Northwest Agriculture and Forest University, Shaanxi province, China.
September 2001—July 2004: Master’s degree of management, major in accounting, College of Accounting, Jiangxi University of Finance and Economics.
September 2009—January 2013: Doctoral degree of management, major in accounting, College of Business, China Renmin University.
Honorary Titles
1. Special Award for Excellent Doctoral Graduation theses, presented by National Audit Office of China.
2. First-prize Award for Excellent Audit Science Research, presented by the Audit Department of Gansu province.
Research Areas
1. the release and publicization of government audit results
2. public policy audit (including the follow-up audit of major policies and the audit of policy effects)
3. civil liability of CPAs, and the risks, importance, and expert conclusion of auditing
4. internal audit and internal control
5. fundamentals of auditing
Academic Achievement
Professor Zheng has managed and completed a research program funded by National Social Science Foundation, a key provincial program and two departmental programs. He has also participated in 5 other research projects, published a book, and contributed more than 40 papers to journals and newspaper, like Accounting Research, Chinese Public Administration, Audit Research, Contemporary Finance and Economics, Journal of Zhongnan University of Economics and Law, Journal of Shanxi University of Finance and Economics, Journal of Audit & Economics, and China Audit Newspaper. Among these academic papers, one of them was cited and 25 were republished by China Social Science Excellence of China Renmin University.
Research projects
1. The Role of the Audit Result Release in Anti-corruption Governance: Study based on Theories of Mass Communication, a research program funded by National Social Science Foundation (project number 15BJY019, completed) lasting from June 2015 to February 2020, as the project manager,
2. Policy Effect Audit, a key research program funded by National Office of Audit of China (project number 19SJ02001, completed), lasting from May 2019 to December 2020, as the project manager.
3. The Effect of Audit Information Release on Supervision over Corruption, under Jiangsu province’s fund program for philosophy and social science research in institutions of higher education (project number 2015SJB188, completed), lasting from July 2015 to November 2017, as the project manager.
4. The Realization of Full Coverage of Audit in Gansu Province, a key research program funded by the Department of Audit of Gansu (project number 14SJT601, completed), lasting from June 2014 to August 2015, as the project manager.
5. The Publicization of China’s Government Audit Work (project number GAS161053, ongoing), one of the first designated projects on government audit of School of Government Audit, NAU, in 2016, as the project manager.
6. The Ways of Government Audit to Promote the Modernization of State Governance Capability (project number 14SJ01001, completed), a key research program of China’s National Audit Office, as a project participant.
7. The Framework of Audit Theory with Chinese Characteristics (project number 12SJ04001, completed), a key research program of China’s National Audit Office, as a project participant.
8. The Influence of IT-based Environment on Audit Cost and Related Suggetstions (completed), a research program of China’s National Audit Office, as a project participant.
Academic Papers
1. Zheng Xiaorong, Xiao Wanlin. The Legislation of Public Policy Performance Audit in China: Implications of the History of America’s GPRA, Communication of Finance and Accounting, 2022 (5).
2. Zheng Xiaorong, Yu Sha. Public Policy Performance Audit, Audit Research, 2021 (1). Republished in Audit Digest, 2021 (4).
3. Zheng Xiaorong, Han Yusu. Follow-up Audit of Targeted Poverty Elimination Policies. Friends of Accountants, 2020 (24). Republished in Audit Digest, 2021 (2).
4. Zheng Xiaorong, Dong Xin. Follow-up Audit of Pandemic Control Policies. Finance and Accounting Monthly, 2020 (22). Republished in Audit Digest, 2021 (1).
5. Zheng Xiaorong, Zhu Hongchun. Influence of Wechat Accounts of Audit Bodies and Related Contributing Factors: An Empirical Analysis of CNAO’s Wechat Account. Friends of Accountants, 2020 (13). Republished in Audit Digest, 2020 (11).
6. Zheng Xiaorong, Zhang Lu. Release of China’s Government Audit Information and Related Suggestions. Finance and Accounting Monthly, 2020 (13). Republished in Audit Digest, 2020 (9).
7. Zheng Xiaorong, Wu Rui. Follow-up Audit of Pandemic Control, China Audit Newspaper, February 19th, 2020. Republished in Audit Digest, 2020 (6).
8. Zheng Xiaorong, Chen Fangling, He Ruihua. Effects of News Release of CNAO and Related Contributing Factors: Data Analysis of 65 Press Conferences from 2003 to 2018. Communication of Finance and Accounting, 2020 (5). Republished in Audit Digest, 2020 (5).
9. Zheng Xiaorong, Wu Rui, He Ruihua, Cao Yuan. Release of Government Audit Results and Public Participation in Anti-corruption Efforts: An Empirical Analysis Based on Psychological Theories and Structural Equation Modeling. Accounting Research, 2019 (9).
10. Zheng Xiaorong, Lv Jie, He Ruihua, Guo Lanping. Anti-corruption Media Image of Government Audit: An analysis of China Audit Newspaper. Finance and Accounting Monthly, 2019 (23). Republished in Audit Digest, 2020 (2).
11. Zheng Xiaorong, Zhang Lu. Influence of Audit Result Release on Media’s Role in Anti-corruption Efforts: An Empirical Analysis Based on Psychological Theories and Granger Causality Test. Auditing Research, 2019 (5). Republished in Audit Digest, 2019 (12).
12. Zheng Xiaorong, Peng Xuan. An Empirical Analysis of the Quality of Follow-up Audit Result Release of Major Policies. Friends of Accountants, 2019 (15).
13. Zheng Xiaorong, He Ruihua. Over-entertaining Teaching Method in Government Audit Class and Related Teaching Quality. Commercial Accounting, 2019 (19). Republished in Audit Digest, 2019 (12).
14. Zheng Xiaorong, Chen Xue. Procedural Influence of Government Audit Result Release: An Empirical Analysis of 104 bulletins and 86 Auditing reports from 2003 to 2017. Friends of Accountants, 2018 (17).
15. Zheng Xiaorong, Liu Fanyu, Tian Miaomiao, Deng Shuning. Sentiment Classification of Government Audit Result Release in China: A Text Analysis of 16 CNAO’s Audit Work Reports from 2001 to 2016. Friends of Accountants, 2018 (16).
16. Zheng Xiaorong, He Ruihua, Cao Yuan. Content Analysis of Bulletins of China’s Government Audit Results: A Study Based on the Entropy Weight Method. Contemporary Finance and Economics, 2019 (3). Republished in Audit Digest, 2019 (3).
17. Zheng Xiaorong, Cheng Ziyi. The Release of Government Audit Results and Government Official Corruption: A Theoretical Analysis Based on Psychological Theories. Chinese Public Administration, 2018 (11). Republished in Audit Digest, 2019 (2).
18. Zheng Xiaorong, Yan Xingchi, Cao Xinfang, Jiang Nan. The Publicization of China’s Government Audit on Webo and Its Influence: Data Analysis of Webo Accounts of China’s Provincial Audit Bodies from 2012 to 2017. Friends of Accountants, 2018 (23). Republished in Audit Digest, 2019 (2).
19. Zheng Xiaorong, Cheng Ziyi, Chen Bingyu. An Empirical Study of the Timing of Government Audit Result Release in China: An Analysis Based on CNAO’s Bulletins of Audit Results. Friends of Accountants, 2018 (19). Republished in Audit Digest, 2019 (1).
20. Zheng Xiaorong, Zhou Qi. An Empirical Study of Internet Media Coverage of Government Audit in China: An Analysis Based on China’s Major News Websites. Friends of Accountants, 2018 (15). Republished in Audit Digest, 2018 (10).
21. Zheng Xiaorong, Li Guangyu. China’s Mainstream Media’s Coverage on Government Audit: An Analysis of People’s Daily (Overseas Version). Audit Monthly, 2018 (3). Republished in Audit Digest, 2018 (6).
22. Zheng Xiaorong, Wang Jinxin. Wechat Publicization of China’s Grassroot Government Audit Bodies and Its Influence: A Study Based on Survey Data of County-level Audit Bodies in Jiangsu. Friends of Accountants, 2017 (24). Republished in Audit Digest, 2018 (2).
23. Zheng Xiaorong, Xiong Feng, Zhu Fangfang. Basic Theories of Government Audit Information Release: Definition and Types. Journal of Nanjing Audit University, 2017 (4). Republished in Audit Digest, 2017 (10).
24. Zheng Xiaorong. The Role of Government Audit Information Release in the Public’s Opinion over the Extensiveness of Corruption and Related Mechanism: A Theoretical Analysis Based on Cognitive Psychology. Journal of Zhongnan University of Economics and Law, 2017 (4). Republished in Audit Digest, 2017 (9).
25. Zheng Xiaorong, Song Yuwen, Yang Jiaxuan, Wang Wenyue. An Empirical Study on the Influence of Websites of Provincial-level Audit Bodies. Audit Research, 2017 (1). Republished in Audit Digest, 2017 (9).
26. Zheng Xiaorong, Wang Yuanyuan, Yu Xinya, Wang Zuojun. A Survey on Press Conferences of China’s Local Government Audit Bodies. Friends of Accountants, 2017 (9). Republished in Audit Digest, 2017 (8).
27. Zheng Xiaorong, Xiong Feng, Jin Xiaoxuan, Dong Shaoqi. A Survey on the Corruption of China’s City Officials and Preventative Measures of Government Audit: A Social Psychological Analysis of 56 Cases from Anhui Province. Commercial Accounting, 2017 (17).
28. Zheng Xiaorong, He Ruihua. An Empirical Study of Contributing Factors of the Provincial Governments’ Willingness in Releasing Government Audit Results. Audit Research, 2014 (5).
29. Zheng Xiaorong, Yin Ping. The Mechanism of Government Audit Result Release in China: A Mathematical Analysis from the View of Stakeholders. Audit Research, 2013 (3).
30. Zheng Xiaorong. Bulletin Quality, Quality Features, and Strategic Behavior: The Case of the No. 53 Audit Bulletin and Government Audit Result Bulletins in 3 Cities Surveyed. Accounting Research, 2012 (10). Republished in Finance and Accounting Guide, 2013 (2).
31. Zheng Xiaorong. ISM-based Quality Evaluation Models for Government Audit Result Bulletins. Auditing Research, 2011 (3). Republished in Finance and Accounting Guide, 2011 (9).
32. Zheng Xiaorong. Does Internal-control Supervision Increase Shareholders’ Interest: An Event Study of the Release of the Circular and Shenzhen Stock Exchange Market. Journal of Shanxi University of Finance and Economics, 2011 (2).
33. Zheng Xiaorong. He Ruihua. Target-oriented Integration of Internal Control and Risk Management in Enterprises. Finance and Accounting Monthly, 2011 (9).
34. Zheng Xiaorong. A Marginal Analysis of the Extent of Internal Control Supervision. Contemporary Finance and Economics, 2011 (10).
35. Zheng Xiaorong, Wang Meiying. Theoretical Ground, Legal Traits and Practical Influence of the Legalization of Internal Control. Contemporary Finance and Economics, 2011 (4).
36. Zheng Xiaorong. Three Drawbacks in the Legalization of Internal Control. Research of Finance and Accounting. 2010 (18).
37. Zheng Xiaorong, Yinping. Differences of Audit Cost between Government Financial Audit and Performance Audit. Finance and Accounting Monthly, 2007 (32). Republished in Audit Digest, 2008 (2).
38. Zheng Xiaorong, Shi Xian. A Standardized System of Internal Control: System, Standards, and Laws and Regulations. Finance and Accounting, 2007 (19). Cited by Enterprise Management, 2008 (1).
39. Zheng Xiaorong. Several Theoretical Issues on Risk-oriented Internal Audit. Journal of Audit & Economics, 2006 (1).
40. Zheng Xiaorong. Theories on Doctrine of Liability Fixation of CPAs’ Civil Liability in China. Audit Monthly, 2005 (7).
41. Zheng Xiaorong. Some Thoughts on Internal Management Audit. China Audit, 2005 (5). Republished in Audit Digest, 2005 (6).
42. Zheng Xiaorong. Accounting against the Constraining Background of Feudal Ethical Codes: Cultural Causes for Accounting Frauds. Shanghai Accounting, 2004(6).
43. Zheng Xiaorong. Accounting Frauds and Feudal Ethical Codes. Guangxi Accounting, 2003 (8).
44. Zheng Xiaorong, Heyu. The Governance Philosophy of Rule of Morality with Its Priority to Penalty and Its Influence on Accounting Legalization of Modern times. Finance and Accounting of Institutions, 2003 (6).
Publications
1. Zheng Xiaorong. On China’s Government Audit Bulletins. Economic Science Press, October 2004.
2. Zheng Xiaorong, Zhou Weipei. The Follow-up Audit of National Major Policies, to be published.
