The Role of Intellectual Capital Components on the Quality of Internal Control and Financial Restatements in Iran
In the present study, we examined the impact of firms' intellectual capital components on the quality of internal control and financial restatements in Iran. Data obtained from the audit reports and financial statements of 116 companies listed on the Tehran Stock Exchange over the period 2012 t...
| Main Authors: | , |
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| Format: | Article |
| Language: | English |
| Published: |
Ferdowsi University of Mashhad
2019-05-01
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| Series: | Iranian Journal of Accounting, Auditing & Finance |
| Subjects: | |
| Online Access: | https://ijaaf.um.ac.ir/article_39054_f4e5cd952dfc71710c99a74e48a7cb27.pdf |