Title :
An Empirical Study of Relationship between the Intellectual Capital and Audit Results: Based on Statistics of Domestic Accounting Firms in 2010
Author :
Zhanxia, Wu ; Jie, Zheng ; Mengqi, Lin
Author_Institution :
Accounting Sch., Shanghai Inst. of Foreign Trade, Shanghai, China
Abstract :
This study explores the relationship between the intellectual capital and audit results based on the domestic ones of top 100 public accounting firms in China. It indicates that intellectual capital is a significant factor in promoting the growth of accounting firms, which mainly depends on the relational capital and human capital. However, the business growth of firms did not wholly reflect the value of intellectual capital, thus, it is pressing to improve the workflow and organizational efficiency as well as to make innovation.
Keywords :
auditing; industrial property; organisational aspects; domestic accounting firm; human capital; intellectual capital; organizational efficiency; Companies; Correlation; Humans; Industries; Knowledge management; Technological innovation; audit performance; human capital; intellectual capital; relational capital;
Conference_Titel :
Business Computing and Global Informatization (BCGIN), 2011 International Conference on
Conference_Location :
Shanghai
Print_ISBN :
978-1-4577-0788-9
Electronic_ISBN :
978-0-7695-4464-9
DOI :
10.1109/BCGIn.2011.14
