Dashtbayaz, Mahmoud Lari; Hameed Mezher, Amjed; Khalid … - In: Journal of Risk and Financial Management 16 (2023) 2, pp. 1-28
The present study investigates whether intellectual capital (IC) is related to audit fees and financial statement … positively and significantly related to normal and abnormal audit fees. Moreover, findings indicate direct and significant … relationships between intellectual capital components and normal and abnormal audit fees. This means investment in IC components is …