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- W3176899910 abstract "The present study aims to assess the relationship between intellectual capital and competition in the audit market.The audit market concentration index is used to measure competition in the audit market, calculated according to three auditor concentration indices, client concentration and competition pressure. The study period is from 2013 to 2017, during which 705 firm-years is selected among the listed firms on the Tehran Stock Exchange as the sample of the study and is tested using the panel method.The results indicate a negative and significant relationship between human, structural, and relational capital and auditor concentration. There is a positive and meaningful relationship between relational and structural capital and client concentration and a negative and significant relationship between human capital and client concentration. Furthermore, the relationship between structural and relational capital and competition pressure of rivals is positive and meaningful. The relationship between human capital and the competition pressure of competitors is negative and significant.This paper enables the firms to lower their auditors' fees by employing exert and experienced people in making the best use of intellectual capital. This paper also causes the wise people to benefit from all production capacities of the firm. It enhances products' sales to increase the competition in the audit market and sometimes lower clients' costs for audit fees." @default.
- W3176899910 created "2021-07-05" @default.
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- W3176899910 date "2020-05-01" @default.
- W3176899910 modified "2023-09-23" @default.
- W3176899910 title "The Relationship between Intellectual Capital Components and Audit Market Competition" @default.
- W3176899910 doi "https://doi.org/10.22067/ijaaf.2020.39282" @default.
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