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Measuring audit firms＇ Intellectual Capital as a Determinant of audit Quality： A Suggested Model

Journal of Modern Accounting and auditing 2014年第1期10卷 59-79页

作者： Amr N. Abdelrhman Khaled Z. Labib Ahmed F. Elbayoumi Cairo University Cairo Egypt Cairo University Cairo EgyptThe American University in Cairo Cairo Egypt

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.

关键词： intellectual capital human capital structural capital relational capital audit quality audit firms

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An Investigation into the Reorganization of the Big Four and the Consolidation of the Accounting Industry

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海外英语 2017年第20期 244-247页

作者：靳珊西安外国语大学财务处

The Big Four is the name given to the top four professional consultancy firms of the world namely Pw C(Price Waterhouse Coopers), KPMG, Ernst and Young and Deloitte. These firms provide audit, accounting, taxation, financial and other professional consultancy to the clients(being businesses and companies). The paper discusses the reasons for the formation of the Big Four and the future aspects of the big four. It was found that the current market structure and the existing status of the Big Four will not change in the near future and there is near to impossible chances of new entrants in the auditing and accounting markets because of barriers to entry established by the Big Four in the existing market.

关键词： Reorganization the Big Four Accounting Industry Structure Mergers History audit firms

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