“…Secondly, in a more precise manner, this study may extend auditing literature by explaining auditors’ responses to the different IC components (ICCs) independently if they are noticed. As it is extensively documented in the IC literature, the ICCs are expected to be valued by individuals differently, as they have various impacts on firm performance, mainly financial and organisational performance as the primary outcome of businesses (Laallam et al , 2022; Bataineh et al , 2022; Bansal et al , 2022; Agomor et al , 2022), as well as corporate social responsibility performance, as the secondary outcome of companies (Nirino et al , 2022; Tsai and Mutuc, 2020; Gallardo-Vázquez et al , 2019; Aras et al , 2011). Consequently, presenting detailed findings addressing the role of individual ICCs in a given company may suggest valuable managerial, practical and social implications.…”