Tacit knowledge sharing in small audit firms and audit quality inputs: the antecedent effect of auditors’ social capital

Purpose Drawing on the International Auditing and Assurance Standards Board (IAASB) audit quality framework and related knowledge management literature, this study aims to examine the influence of tacit knowledge sharing on audit quality inputs within small audit firms’ realm. It also investigated a...

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Bibliographic Details
Published in:Journal of knowledge management 2022-09, Vol.26 (9), p.2333-2353
Main Author: Albawwat, Ibrahim Emair
Format: Article
Language:English
Subjects:
Accounting firms
Antecedents
Attitudes
Audit quality
Auditing
Auditors
Audits
Companies
Employees
Ethics
Explicit knowledge
Financial reporting
Influence
International finance
Knowledge
Knowledge management
Knowledge sharing
Multivariate statistical analysis
Quality
Sharing
Social capital
Social interaction
Structural equation modeling
Tacit knowledge
Values
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