Zhang, Daqun; Deis, Donald R.; Hsu, Hsiao-Tang - In: International Journal of Financial Studies : open … 13 (2025) 1, pp. 1-19
&D) knowledge capital is associated with higher audit fees. Using patent-based metrics as the proxies for innovation outcomes, we … associated with audit fees. Furthermore, firms with a higher intensity of knowledge capital are more likely to receive going …