Towards a Framework for Understanding the Antecedents of Knowledge Sharing in Large Cpa Firm Audits

Abstract

Open sharing of knowledge among employees is increasingly being viewed as a key intangible source of competitive advantage and corporate value. In similar fashion, it can help accounting firms to increase the effectiveness and integrity of the audit process. The aim of this study is to initiate development of a framework for understanding the factors that either increase or impede knowledge sharing in an audit. A set of causal factors and relationships is first inferred from the extant literatures in auditing, social psychology, and organizational behavior. Then a comprehensive field-based study of experienced auditors, comprising both interviews and a survey, is used to: (1) validate some of these inferences; (2) generate deeper insights into the roles of these factors; and (3) unearth yet other factors and relationships not evident from the literature. All three objectives are fulfilled, and the findings are integrated with inferences from the extant literature to yield a holistic framework.

JEL Classification: M49