Measuring Audit Firms＇ Intellectual Capital as a Determinant of Audit Quality： A Suggested Model

The intellectual capital is a main source of competing advantage. Many studies developed measure（s） of intellectual capital of industrial and service firms. Few studies have tried to develop a reliable measure of intellectual capital in audit firms. This study extends the current models to provide more insight into the role of intellectual capital in audit firms. The aim of this study is to develop a quantitative model to measure audit firms＇ intellectual capital. The suggested model can be used to explore the relationship between the intellectual capital in audit firms and audit quality. The model combines the main components of intellectual capital （human capital, structural capital, and relational capital）. The suggested model provides a tool that may help to better manage the intellectual capital in audit firms. As this is a theoretical study, a number of hypotheses are presented for testing in the future.

忆往昔 合并融和 以人为本 完成建设、评估预期目标 迎未来 提升内涵 科学发展 打造特色、和谐经贸学院——陆建洪院长专访

2007年我院完成了教育部高职高专人才培养工作水平评估的阶段性任务,完成了学院的跨越式发展,学院各项工作都迈上了一个新的台阶,学院进入到一个新的发展时期。在新的起点上,如何总结经验,继往开来,确立新一年的发展目标,培育自身特色,提高办学质量是我院面临的新挑战,就此,院报通讯员对博士生导师,我院陆建洪院长进行了专访。