The Role of Different Dimensions of Intellectual Capital Theory in Explaining Auditors' Attitude towards Fulfilling Social Responsibility

The three dimensions of intellectual capital theory can have an impact on the social responsibility of auditors. The current research has been conducted with the aim of studying the role of different aspects of the theory of intellectual capital in explaining the attitude of auditors towards fulfilling social responsibility. This research is applied in terms of purpose and descriptive survey in terms of data collection method. The statistical population of the research includes all auditors working in audit firms and audit organization in Iran during the year 2021, and based on Cochran's formula, 319 people were randomly selected as a sample. To collect data, standard questionnaires with a 5-level Likert scale were used. The analysis of the collected data as well as testing of hypotheses was done using the new generation of (SEM) by (PLS) method. The results showed that the average of the variables of intellectual capital and social responsibility was higher than the theoretical average, and in addition, human capital and communication capital have a positive and significant effect on social responsibility of auditors. Intellectual capital and its dimensions (human, structural and communicational) have a positive and significant effect in explaining the attitude of auditors towards fulfilling social responsibility in the auditing profession.Contribution: The results of this research, in addition to enriching the existing research literature, can be a novel turning point and a suitable start to draw attention to the growing development of intellectual capital dimensions in the auditing profession, which have received less attention so far and ultimately lead to an increase in the level of social responsibility of auditors.