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...