The economic literature documents that the investment rate in intangible assets, including intellectual property (IP), has far outpaced that of tangible assets for several decades. In this context, our research delves into the impact of self-created intangible assets on the auditor's risk...

This scoping review aimed to screen and enhance intellectual capital consistency, providing a general overview of existing systematised literature reviews of intellectual capital. This scoping review addressed five research questions: 1. How did the typology of publications, both theoretical and...

National intellectual capital (NIC) has been of interest to scholars since the 1990s. Despite NIC research making up for less than five percent of the research on Intellectual Capital, it has become an important pillar of IC research tradition, extending the understanding about intangible...

This study explores the relationship between intellectual capital and the economic performance of academic spin-offs (ASOs). ASOs are hybrid ventures, distinct from more typical startups and small and medium enterprises because their founders pursue both research and market objectives. Using a...