Tarighi, Hossein; Salehi, Mahdi; Moradi, Mahdi; Zimon, … - In: Economies : open access journal 10 (2022) 2, pp. 1-42
In the current study, we investigate the impacts of social capital (SC) and intellectual capital (IC) on audit fees … between 2011 and 2016. The Pulic model is also used as a proxy for measuring value added intellectual capital (VAIC). The … pressures on managers may sometimes lead them to take advantage of the dark side of social capital and intellectual capital when …