Cultural Intelligence and Intellectual Capital: Evidence from External Audit Firms Document Type : Original Article Authors Sohail Momeny Zahra Poorzamani Department of Accounting, Central Tehran Branch, Islamic Azad University, Tehran, Iran. DOI: 10.22067/IJAAF.2023.81546.1307 Abstract The purpose of this paper is to present a new framework for managing intellectual capital (IC) within audit firms considering the perspective of cultural intelligence. The method of the present study is a descriptive survey in terms of data collection and applied from the standpoint of purpose. The statistical population of this study includes all auditors working in audit firms, under the membership of the Society of Certified Public Accountants, and 319 individuals made up the statistical sample. According to the study's findings, Cultural intelligence has a positive and significant relationship with the human, structural, and relational elements of intellectual capital and auditors will have mo...
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The Impact of Auditors' Existential Critical Thinking, Production of Personal Meaning, Transcendental Awareness and Expansion of Self-awareness on the Development of the Theory of Intellectual Capital Document Type : Original Article Authors Sohail Momeny Zahra Poorzamani Department of Accounting, Central Tehran Branch, Islamic Azad University, Tehran, Iran. DOI: 10.22034/JPAR.2022.1982930.1128 Abstract The present research was conducted with the aim of studying, analyzing and modeling the role of psychological components of existential critical thinking, personal meaning generation, transcendental awareness and expansion of self-awareness on intellectual capital. The psychological components of existential critical thinking, personal meaning generation, transcendental awareness, and self-awareness development, may, through interaction with other variables, affect auditors' intellectual capital. This research is applied in terms of purpose and descriptive survey in terms of d...
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Assessing the Relationship between Auditors’ Cultural Intelligence and Social Responsibility: a Psychological Model Using Structural Equations Document Type : Original Article Authors Sohail Momeny 1 Zahra Poorzamani 2 1 Department of Accounting, Central Tehran Branch, Islamic Azad University, Tehran, Iran 2 Department of Accounting, Central Tehran Branch, Islamic Azad University, Tehran, Iran. DOI: 10.30486/FBRA.2022.1963345.1136 Abstract Cultural intelligence can be effective on social responsibility in the auditing profession. The current research was conducted with the aim of studying the effect of cultural intelligence on auditors' social responsibility. In terms of purpose, this research is practical and in terms of data collection method, it is a descriptive survey with variance-based structural equation modeling. The statistical population of the research includes all auditors working in audit institutions and audit organizations in Iran during the year 2021, and based on...
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The Effect of Financial Report's Restatement on Financial Reporting Quality Document Type : Original Article Authors Sohail Momeny Ghasem Blue Yahya Hassas Yeganeh Department of Accounting, Accounting & Management Faculty, Allameh Tabataba'i University, Tehran, Iran. Abstract This study examines the relationship between proposed restatement of the financial reports, earnings management and earnings quality of the firms listed on Tehran Stock Exchange. Therefore, using the modified Jones model, discretionary accruals is considered as a criterion for diagnosis of earningsmanagement. Also, the persistence of earnings used as an indicator for the earnings quality. The statistical population of this study is the companies listed in Tehran Stock Exchange during the period between 1383 till 1388 and 211 companies in 10 industries has been investigated. The findings of this study suggest that there is a significant relationship between the proposed restatementof the financial rep...