Dashtbayaz, Mahmoud Lari; Hameed Mezher, Amjed; Khalid … - In: Journal of risk and financial management : JRFM 16 (2023) 2, pp. 1-28
The present study investigates whether intellectual capital (IC) is related to audit fees and financial statement restatements in companies listed on the Iraq Stock Exchange (ISE). The present study is a pioneer investigation of this topic in emerging markets. Using a sample of all listed...