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

51 Pages Posted: 9 Mar 2003

See all articles by Joanna L.Y. Ho

Joanna L.Y. Ho

University of California, Irvine - Accounting Area

Sandra C. Vera-Munoz

University of Notre Dame - Department of Accountancy

Chee W. Chow

San Diego State University

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

Suggested Citation

Ho, Joanna L.Y. and Vera-Munoz, Sandra C. and Chow, Chee W., Towards a Framework for Understanding the Antecedents of Knowledge Sharing in Large Cpa Firm Audits. Available at SSRN: https://ssrn.com/abstract=383601 or http://dx.doi.org/10.2139/ssrn.383601

Joanna L.Y. Ho (Contact Author)

University of California, Irvine - Accounting Area ( email )

Irvine, CA 92697-3125
United States
949-824-4041 (Phone)
949-725-2833 (Fax)

Sandra C. Vera-Munoz

University of Notre Dame - Department of Accountancy ( email )

248 Mendoza College of Business
Notre Dame, IN 46556-5646
United States
574-631-9041 (Phone)
574-631-5255 (Fax)

Chee W. Chow

San Diego State University ( email )

San Diego, CA 92182-0763
United States

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