@article{paperid:1089938, author = {Afsaneh Lotfi and Salehi, Mahdi and Lari Dashtbayaz, Mahmoud}, title = {The effect of intellectual capital on fraud in financial statements}, journal = {TQM Journal}, year = {2022}, month = {June}, issn = {1754-2731}, pages = {1--16}, numpages = {15}, keywords = {Intellectual capital; Fraud in financial statements; Human capital; Structural capital; Relational capital}, }