An Empirical Study of Relationship between the Intellectual Capital and Audit Results: Based on Statistics of Domestic Accounting Firms in 2010

摘要

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.