Influencia del capital humano en la calidad de la auditoría contable

Mónica Fernández, Ana Gisbert, Juan Carlos Salazar


Purpose: We studied the determinants of human capital quality and service in auditing companies and especially how human capital qualities affect the quality of the service.

Design/ methodology/ approach: We sent a questionnaire to a sample of members of a relevant audit firm. With the data were obtained the best indicators of human capital and service quality respectively. Subsequently, contingency tables are made, with processed data, to determine the likelihood of finding high equipment level of human capital, equipment with high level of service and see if within teams with high development of its staff, the level of service is higher or not.

Findings: Quality on human capital is a key intangible asset in organizations, particularly those centered in providing services that require high professional training and expertise, as the auditing sector. The results show that certain capabilities of human capital have a relevant influence on service quality. And suggest that an appropriate investment in human capital is crucial in audit quality.

Research limitations: The work has been done on a single auditor and the sample was not very large. We are working to extend samples and firms participating in future researches.

Originality/ value: In this analysis, the variable most important in terms of human capital, is the experience and training in the industry. Policies of good human capital management can foster a culture where the goal of ethics and transparency, help to improve services.


Intangible asset, human capital quality, audit quality, audit firm

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Licencia de Creative Commons 

This work is licensed under a Creative Commons Attribution 4.0 International License

Intangible Capital, 2004-2024

Online ISSN: 1697-9818; Print ISSN: 2014-3214; DL: B-33375-2004

Publisher: OmniaScience