Professional Auditing Research

Professional Auditing Research

The mediating role of auditors' intellectual capital in the effect of business intelligence

Document Type : Original Article

Authors
Alireza Shahvaroughi Farahani 1
Babak pourbahrami 2
1 Department of Accounting, Central Tehran Branch, Islamic Azad University, Tehran, Iran
2 Department of Accounting, Parand Branch, Islamic Azad University, Tehran, Iran
10.22034/jpar.2024.2043833.1359
Abstract
The purpose of this research is to investigate the mediating role of auditors' intellectual capital in the impact of business intelligence on the commercialization of auditing firms. This research is applied in terms of its purpose and descriptive-survey according to the method of data collection. The statistical population is official auditors working and active in audit institutions, members of the Iranian official accountants' society, numbering 1879. The sample size was determined and analyzed using Cochran's formula of 319 people. To measure intellectual capital (human capital, communication capital and structural capital) from the questionnaire of Bontis (1998) and Al-Sharnoubi and Albana (2021) and to measure business intelligence from the questionnaire of Huang et al. (2022) and to measure commercialization (customer commercialization questionnaire of Broberg et al. (2018) was used. Also, the software used for data analysis is SPSS22 and Smart PLS4. The results of the hypothesis test indicate that auditors' business intelligence has a positive and significant effect on the intellectual capital of auditors and the commercialization of audit institutions. And the intellectual capital of auditors also has a positive and significant effect on the commercialization of audit institutions. Finally, the auditors' intellectual capital plays a mediating role in the impact of business intelligence on the commercialization of auditing firms.
Keywords
intellectual capital of auditors
business intelligence
commercialization of audit institutions

Subjects

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