For many years, the lack of environmental supervision by local governments has been a challenge for China's environmental governance. In the process of promoting green development, the system of accountability audit of natural resource (AANR for short), which has a supervisory role, is an innovative policy attempt with Chinese characteristics, and pollution emissions are a key factor in assessing the effectiveness of the policy. Based on 2012–2017 panel data from 30 provincial regions, this research empirically investigates the effectiveness o...