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...

Financial statements are the main part of financial reporting process. Purpose of financial statements is providing classified information about the financial situation, financial performance, and financial flexibility for the business unit that can be useful in a wide range of users of...

This study emphasizes that it is interesting to study the opinion of the auditor as intermediary information between the company and external users throughout audit report. Throughout questionnaire usable data were collected from different participants. The results of this study show that audit...