Catalysts of audit excellence: competitive advantage, intellectual capital and auditing quality

被引:0
作者
Khatib S.F.A. [1 ,2 ]
Sulimany H.G.H. [3 ]
Alshareef M.N. [4 ]
Ali Khan M.N.A. [1 ]
机构
[1] Faculty of Management, Universiti Teknologi Malaysia, Johor Bahru
[2] Faculty of Business, Sohar University, Sohar
[3] Accounting Department, Faculty of Business Administration, Taif University, Taif
[4] Department of Accounting, College of Business, Umm-Al-Qura University, Mecca
关键词
Audit quality; China; Competitive advantage; Intellectual capital; Spiritual capital; Structural capital;
D O I
10.1007/s11135-024-01885-y
中图分类号
学科分类号
摘要
This study investigates the complex interplay between intellectual capital, competitive advantage, and audit quality within the context of auditing firms operating in China. Drawing upon a sample of auditing firms, data was collected and analyzed to examine the relationships between various components of intellectual capital (including structural capital, human capital, relational capital, and spiritual capital), competitive advantage, and audit quality. The study employs structural equation modeling to test the hypothesized relationships and assess the mediating role of competitive advantage. Findings indicate a positive association between intellectual capital components and competitive advantage, with structural capital and relational capital demonstrating particularly strong impacts. Furthermore, competitive advantage serves as a significant mediator in the relationship between intellectual capital and audit quality, highlighting the critical role of strategic resource management in enhancing audit quality outcomes. By investing in the development of intellectual capital resources, such as organizational structures, human expertise, and external relationships, auditing firms can not only strengthen their competitive position but also improve the quality and effectiveness of their audit services. © The Author(s), under exclusive licence to Springer Nature B.V. 2024.
引用
收藏
页码:4915 / 4939
页数:24
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