Dr. Sohail Momeny (PhD)

  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...

  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...