Guideline layer

Indicator layer

Indicator Convergence

Unit

Zhengzhong Zhujiang Certified Public Accountants

Ruihua Accounting Firm

Zhong Hua Accounting Firm

Tianjian Accounting Firm

R (Responsiveness)

Change in annual revenue of accounting firms

+

Billion

−1.26

−5.77

−0.3

3.09

Change in the level of audit fees of accounting firms

+

Billion

−0.15

−0.05

−0.06

0.84

Change in the number of certified public accountants in accounting firms

+

Number

0

−1000

−8

126

Change in the number of IPO clients of accounting firms

+

Number

−28

−60

−7

-74

Change in market share of accounting firms

+

%

−0.44

−2.28

−0.16

1

Speed of CSRC response

+

1

5

5

1

Attitude of CSRC response

+

5

5

5

1

Number of CSRC responses

+

1

5

5

1

Degree of information disclosure by the CSRC

+

1

3

3

1