The Relationship between Social and Intellectual Capital and Audit Outputs
Article Type:
Research/Original Article (دارای رتبه معتبر)

The present study assesses the relationship between social and intellectual capital and audit outputs (audit quality, audit report delay, and audit opinion) in the Tehran Stock Exchange-listed firms. A multivariate regression model tests the hypotheses. Research hypotheses were examined using a sample of 1310 observations on the Tehran Stock Exchange from 2013 to 2019 by employing the multivariate regression pattern based on panel data technique and fixed and random effects models. The results indicate a positive and significant relationship between social capital, intellectual capital, and audit quality. The relationship between social capital and intellectual capital and audit report delay is negative and significant. However, the relationship between social and intellectual capital and the auditor's opinion is positive and significant. Since the present study is the pioneer paper on such a topic in Iran's emerging markets, it provides helpful information for the users, analysts, and legal institutions about the effect of social and intellectual capital on audit outputs.

Journal of Professional Auditing Research, Volume:2 Issue: 8, 2022
30 to 67  
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