Notice of RetractionResearch on the human resource management of accounting firms in China

Notice of Retraction

After careful and considered review of the content of this paper by a duly constituted expert committee, this paper has been found to be in violation of IEEE´s Publication Principles.

We hereby retract the content of this paper. Reasonable effort should be made to remove all past references to this paper.

The presenting author of this paper has the option to appeal this decision by contacting TPII@ieee.org.

In accounting firms, human resource has no doubt to play an important role in it. If human resource management does not work, it will weaken the core competencies of accounting firms, what´s more, it can also lead to low quality of auditing, lack of independence of auditors. All of above will be potential motivations for financial scandal. ‘Quality Controlling Standard 5101-Engagement Quality Controlling’ is the safeguard for Human Resource Management of accounting firms. This paper analyzes the current problems from survey´s result and gives some suggestions. We find that accounting firms face plenty of difficulties due to the specific industry. As for accounting firms in China, it is obvious that local firms play a poorer performance in many aspects while compared with Big Four. We suggest that slow down information asymmetry in recruiting; improve self-efficacy in staffs´ learning; set up effective evaluation system for performance; make good use of immaterial incentive and so on.