The Impact of Intangible Assets and Intellectual Capital on Audit Risk
Publish Year: 1399
نوع سند: مقاله ژورنالی
زبان: English
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شناسه ملی سند علمی:
JR_IJAAF-4-1_003
تاریخ نمایه سازی: 13 آذر 1400
Abstract:
The present study is concerned about the impact of intangible assets and intellectual capital on audit risk and fees in listed firms on the Tehran Stock Exchange.Regression estimation with panel data method is used to estimate the model. This study's statistical sample comprises ۱۲۸ listed firms on the Tehran Stock Exchange during ۲۰۱۲-۲۰۱۷.The study results show a positive and significant relationship between the firm's audit fee and intangible assets ratio. The relationship between audit fees and intellectual capital is negative and significant. Moreover, results indicate that a positive relationship exists between audit fee and intangible assets ratio for firms with a high market rate to book value ratio. A positive and significant relationship is evident between audit risk and intangible assets of the firm. Finally, a negative and significant relationship is also found between audit risk and intellectual capital.The current study may fill the gap in the study, and the study results give direct insight to policymakers.
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Authors
Hosein Mohammadzadeh
Department of Accounting, Imam Reza International University, Mashhad, Iran
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