Artikel
The relationship between intellectual capital and audit fees
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 companies on the ISE from 2014 to 2020, the research hypotheses are tested with multiple regression based on panel data and the fixed-effects model. The results demonstrate that intellectual capital is 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 likely to determine the auditors' evaluation of a given client's riskiness. Thus, an efficient IC investment level might be considered a key factor that companies are expected to consider. The findings of this study provide valuable implications for users of financial statements, analysts, and policymakers with information regarding IC, risk determinants, and audit fees. Policymakers can improve market efficiency by implementing regulations that foster IC disclosure as a risk-determinant factor.
- Sprache
-
Englisch
- Erschienen in
-
Journal: Journal of Risk and Financial Management ; ISSN: 1911-8074 ; Volume: 16 ; Year: 2023 ; Issue: 2 ; Pages: 1-28
- Klassifikation
-
Management
- Thema
-
audit fees
financial restatement
human capital
intellectual capital
relational capital
structural capital
- Ereignis
-
Geistige Schöpfung
- (wer)
-
Dashtbayaz, Mahmoud Lari
Hameed Mezher, Amjed
Khalid Albadr, Khalid Haitham
Alkafaji, Bashaer Khudhair Abbas
- Ereignis
-
Veröffentlichung
- (wer)
-
MDPI
- (wo)
-
Basel
- (wann)
-
2023
- DOI
-
doi:10.3390/jrfm16020093
- Handle
- Letzte Aktualisierung
-
10.03.2025, 11:41 MEZ
Datenpartner
ZBW - Deutsche Zentralbibliothek für Wirtschaftswissenschaften - Leibniz-Informationszentrum Wirtschaft. Bei Fragen zum Objekt wenden Sie sich bitte an den Datenpartner.
Objekttyp
- Artikel
Beteiligte
- Dashtbayaz, Mahmoud Lari
- Hameed Mezher, Amjed
- Khalid Albadr, Khalid Haitham
- Alkafaji, Bashaer Khudhair Abbas
- MDPI
Entstanden
- 2023
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