The Effect of Intellectual Capital on the Purchase of Comments with the Mediating Role of Comparability of Financial Statements

The present study seeks to investigate the relationship between intellectual capital on the purchase of comments with the mediating role of comparability of financial statements of companies listed on the Tehran Stock Exchange. In other words, this study seeks to answer the question of whether intellectual capital and its components can influence the purchase of auditor's opinion or not?
The present study is causally-correlated research in nature and positive accounting research in terms of method. The study population is all companies listed on the Tehran Stock Exchange, of which 128 companies (768 years-company) have been selected as the sample. The method of data collection was library sites and the data collection tool and raw data database was tested after F-Leimer, Hausman and normality tests using Stata software multiple linear regression software.
The research findings indicate that there is a negative and significant relationship between intellectual capital and its components with the purchase of comments and the comparability of financial statements has a positive and significant effect on this relationship.
Intellectual capital and its components such as human capital, communication, structural and customer reduce the undesirable phenomenon of buying an audit statement and the comparability of financial statements leads to improving the relationship between intellectual capital and buying an audit statement.