In the current study, we investigate the impacts of social capital (SC) and intellectual capital (IC) on audit fees among the companies listed on the Tehran Stock Exchange (TSE). Since the criteria for the norms and the networks are extremely correlated, we used a principal component analysis...

As the world economy is moving from being an industrial economy to a knowledgebased one, identification, valuation and management of intellectual capital has become an important issue for many companies. The present paper studies the relationship between intellectual capital and its components...