{"status":"ok","message-type":"work","message-version":"1.0.0","message":{"indexed":{"date-parts":[[2026,2,13]],"date-time":"2026-02-13T20:49:27Z","timestamp":1771015767778,"version":"3.50.1"},"reference-count":69,"publisher":"Emerald","issue":"1","license":[{"start":{"date-parts":[[2021,5,4]],"date-time":"2021-05-04T00:00:00Z","timestamp":1620086400000},"content-version":"tdm","delay-in-days":0,"URL":"https:\/\/www.emerald.com\/insight\/site-policies"}],"content-domain":{"domain":[],"crossmark-restriction":false},"short-container-title":["JEIM"],"published-print":{"date-parts":[[2025,1,23]]},"abstract":"Purpose<\/jats:title>The purpose of this paper is to analyze the impact of the off-office audit of natural resource assets on the prevention and control of water pollution against a background of big data using a differences-in-differences model.<\/jats:p><\/jats:sec>Design\/methodology\/approach<\/jats:title>This study constructs a differences-in-differences model to evaluate the policy effects of off-office audit based on panel data from 11 cities in Anhui Province, China, from 2011 to 2017, and analyzes the dynamic effect of the audit and intermediary effect of industrial structure.<\/jats:p><\/jats:sec>Findings<\/jats:title>The implementation of the audit system can effectively reduce water pollution. Dynamic effect analysis showed that the audit policy can not only improve the quality of water resources but can also have a cumulative effect over time. That is, the prevention and control effect on water pollution is getting stronger and stronger. The results of the robustness test verified the effectiveness of water pollution prevention and control. However, the results of the influence mechanism analysis showed that the mediating effect of the industrial structure was not obvious in the short term.<\/jats:p><\/jats:sec>Practical implications<\/jats:title>These findings shed light on the effect of the off-office audit of natural resource assets on the prevention and control of water pollution, and provide a theoretical basis for the formulation of relevant environmental policies. Furthermore, these findings show that the implementation of the audit system can effectively reduce water pollution, which has practical significance for the sustainable development of China's economy against the background of big data.<\/jats:p><\/jats:sec>Originality\/value<\/jats:title>This study quantitatively analyzes the policy effect of off-office auditing from the perspective of water resources based on a big data background, which differs from the existing research that mainly focuses on basic theoretical analysis.<\/jats:p><\/jats:sec>","DOI":"10.1108\/jeim-09-2020-0366","type":"journal-article","created":{"date-parts":[[2021,4,30]],"date-time":"2021-04-30T22:40:10Z","timestamp":1619822410000},"page":"292-317","source":"Crossref","is-referenced-by-count":22,"title":["Off-office audit of natural resource assets and water pollution: a quasi-natural experiment in China"],"prefix":"10.1108","volume":"38","author":[{"ORCID":"https:\/\/orcid.org\/0000-0003-1513-0855","authenticated-orcid":false,"given":"Xiaowei","family":"Ma","sequence":"first","affiliation":[]},{"given":"Muhammad","family":"Shahbaz","sequence":"additional","affiliation":[]},{"ORCID":"https:\/\/orcid.org\/0000-0002-9363-7355","authenticated-orcid":false,"given":"Malin","family":"Song","sequence":"additional","affiliation":[]}],"member":"140","published-online":{"date-parts":[[2021,5,4]]},"reference":[{"issue":"1","key":"key2025012304071911300_ref001","doi-asserted-by":"crossref","first-page":"32","DOI":"10.1108\/MEQ-12-2018-0205","article-title":"Does trade openness affects global carbon dioxide emissions: evidence from the top CO2 emitters","volume":"31","year":"2020","journal-title":"Management of Environmental Quality"},{"issue":"4","key":"key2025012304071911300_ref002","doi-asserted-by":"crossref","first-page":"1","DOI":"10.2308\/ajpt-51684","article-title":"Big data and analytics in the modern audit engagement: research needs","volume":"36","year":"2017","journal-title":"Auditing: A Journal of Practice and Theory"},{"issue":"1","key":"key2025012304071911300_ref003","doi-asserted-by":"publisher","first-page":"559","DOI":"10.1108\/jeim-02-2020-0080","article-title":"Big data analytics based enablers of supply chain capabilities and firm competitiveness: a fuzzy-TISM approach","volume":"34","year":"2021","journal-title":"Journal of Enterprise Information Management"},{"issue":"6","key":"key2025012304071911300_ref004","doi-asserted-by":"crossref","first-page":"1173","DOI":"10.1037\/0022-3514.51.6.1173","article-title":"The moderator\u2013mediator variable distinction in social psychological research: conceptual, strategic, and statistical considerations","volume":"51","year":"1986","journal-title":"Journal of Personality and Social Psychology"},{"issue":"5","key":"key2025012304071911300_ref005","doi-asserted-by":"crossref","first-page":"1637","DOI":"10.1111\/j.1540-6261.2010.01589.x","article-title":"Big bad banks? 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