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The impact of intellectual capital and professionalism on the performance of auditing firms
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Seyyed Hossein Sajadi *   , Abbas Hooshmand Kashani |
| Professor Department of Accounting, Faculty of Management and Accounting, Shahid Beheshti University, Tehran, Iran. Corresponding Author. Email: h_sajadi@sbu.ac.ir |
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Abstract: (300 Views) |
| This study aims to assess the impact of professionalism and intellectual capital on the performance of auditing firms within Iran’s developing economy. Data were collected using a structured questionnaire targeted at auditors within private auditing firms, with a sample selected through convenience sampling. In 2023, the questionnaire was administered to 365 auditors working in auditing firms. The research hypotheses were evaluated using structural equation modeling. Results indicate that intellectual capital significantly influences the performance of Iranian auditing firms. Human and relational capital, components of intellectual capital, exhibit a positive impact, whereas structural capital does not affect performance. Furthermore, professionalism does not appear to affect firm performance. Professional identity positively influences performance, while elements such as professional belonging, belief in self-regulation, belief in public service, and professional independence show no impact. The interaction between professionalism and intellectual capital enhances performance. |
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| Keywords: intellectual capital, professionalism, auditing firms |
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Full-Text [PDF 1132 kb]
(108 Downloads)
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Type of Study: Research |
Subject:
Auditing
Received: 2024/12/10 | Accepted: 2025/07/30 | Published: 2026/05/31
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