Dr. Sohail Momeny (PhD)

  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...