Tarighi, Hossein; Salehi, Mahdi; Moradi, Mahdi; Zimon, … - In: Economies : open access journal 10 (2022) 2, pp. 1-42
In the current study, we investigate the impacts of social capital (SC) and intellectual capital (IC) on audit fees … extremely correlated, we used a principal component analysis (PCA) to construct an index of social capital for each province … firms headquartered in areas with high social capital; on the other hand, auditors judge the trustworthiness of their …