The Impact of Green Intellectual Capital on Audit Quality

The current research investigates the impact of green intellectual capital (GIC) and its components on audit quality. In other words, the current study seeks to find whether the entrepreneur's GIC can affect the audit quality. The research method is applied based on the objective and descriptive survey based on the method. The statistical population of the research includes all auditors working in audit institutions in Iraq; 299 participants were selected as the sample size using Cochran's sampling method. This paper used PLS tests to investigate the effect of independent variables on the dependent variable. The results show a positive and significant relationship between the GIC and its three components, including green human capital (GHC), green structural capital (GSC), green relational capital (GRC) and audit quality. Moreover, the findings suggest that among the triple-employed components of GIC, the GSC plays a paramount role in improving audit quality. So far, no research has investigated the impact of GIC and its triple components on audit quality in Iraq. The results can provide valuable information to managers, auditors, and policymakers and contribute to developing science and knowledge in this area.