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Identification and evaluation of effective factors on knowledge sharing in auditing firms
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Safiye Bakhshani *   , Mohammad Ali Bagherpour Velashani , Mohammad Reza Abbaszadeh |
| & PhD Student, Department of Accounting, Faculty of Economics and Administrative sciences, Ferdowsi University Of Mashhad (FUM), Iran.Instructor, Department of Management& Accounting, Faculty of Management Sciences, Velayat University, Iranshahr, Iran. Mail : bakhshanis@yahoo.com |
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Abstract: (514 Views) |
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Due to the constant changes in the auditing field, it is crucial to continuously share knowledge as a means of improving internal auditing processes. This process is essential in enhancing the quality and performance of auditing firms. This study aims to identify the factors that affect knowledge sharing in auditing firms and assess their relationship with the level of knowledge sharing among auditors.
Influential factors in knowledge sharing were identified through interviews, and a questionnaire was subsequently designed. The questionnaire's validity and reliability were evaluated using a pre-test sample. Data was then collected using the questionnaire, which utilized a 5-point Likert scale spectrum. The sample comprised 372 auditors, and the research period was in 2022. Structural equation modelling was used to analyze the relationship between the identified factors and knowledge sharing.
The research findings indicate a significant and positive relationship between demographic factors, such as age, education, and rank of the institution of employment, with knowledge sharing. Moreover, Technical aspects and knowledge exchange, such as improving the institution's international professional relationships, mitigating the negative effects of competition among auditing organizations to promote knowledge sharing, enhancing knowledge communication among auditing institutions in specific geographic regions, increasing educational resources and the capacity for transferring auditing knowledge, and improving the quality of technical discussions and idea exchange within the service area, all contribute to boosting knowledge sharing. Additionally, by elevating public awareness and the organizational atmosphere, through the widespread acceptance of knowledge sharing, the institution's management's focus on knowledge sharing, institutional support, equitable resource distribution, and ensuring auditors' access to knowledge resources in alignment with their work execution, will further augment auditors' knowledge sharing. |
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| Keywords: : Knowledge sharing, Auditing, Knowledge exchange, Organizational culture, Organizational climate |
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Full-Text [PDF 1223 kb]
(252 Downloads)
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Type of Study: Research |
Subject:
Auditing
Received: 2023/04/11 | Accepted: 2023/08/30 | Published: 2024/06/19
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