Abstract: The information content in the audit announcements is the core of the quality and strength of the audit result announcements, and is also a key element to enhance the expected effects of the audit result announcements. By employing the entropy weight method, this paper conducts an analysis of the information quality of the audit result announcements of 138 prefecture-level administrative units in 26 provinces in China from 2004 to 2014. The findings show that the information content in China’s audit result announcements is generally lower and there exist obvious differences in the types and regions of the audit results, which has political periodicity and quantitative correlation. Therefore, it is necessary to enhance the information disclosure of the financial violation motives, violation consequences and violation procedures of the audited units, insist on comprehensive announcements, complete announcements and real-name announcements, and prohibit strategic announcements, selective announcements and anonymous announcements.

Key words: audit result announcement; information content; entropy weight method; regional difference; political cycle