The Relationship between Intellectual Capital and Audit Fees

The present study investigates whether intellectual capital (IC) is related to audit fees and financial statement restatements in companies listed on the Iraq Stock Exchange (ISE). a pioneer investigation of this topic emerging markets. Using sample all ISE from 2014 2020, research hypotheses are tested with multiple regression based panel data fixed-effects model. results demonstrate that positively significantly normal abnormal fees. Moreover, findings indicate direct significant relationships between components This means investment IC likely determine auditors’ evaluation given client’s riskiness. Thus, an efficient level might be considered key factor expected consider. provide valuable implications for users statements, analysts, policymakers information regarding IC, risk determinants, Policymakers can improve market efficiency by implementing regulations foster disclosure as risk-determinant factor.