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This article examines the relationship between intellectual capital (human capital, structural capital, and relational capital) and audit fees using data from companies listed on the Iraq Stock Exchange from 2014 to 2020. The researchers find that intellectual capital is positively related to normal and abnormal audit fees. Higher levels of intellectual capital components require more audit work and risk assessment, leading to greater audit fees. This relationship indicates that evaluating intellectual capi

Author

01022682327001

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EN