Joint Meeting of the Mid-Atlantic and Northeast Regions

Apply the Theory of Planned Behavior to Influence Auditors’ Knowledge-Sharing Behavior

• In Event: Accounting and Technology

Abstract

This study adopts the theory of planned behavior to understand and influence auditors’ knowledge-sharing behavior. Ajzen (1991) indicates that persuasive communications, such as belief-targeted messages, can be used as behavioral interventions to alter intentions and behaviors. Thus, this study develops and evaluates the effectiveness of behavioral interventions (belief-targeted messages) in encouraging auditors’ knowledge-sharing behavior. The results of this study were that (1) auditors exposed to an intervention share more knowledge, compared to auditors not exposed to any interventions; (2) auditors share the most knowledge when exposed to an intervention that includes arguments targeting both behavioral and normative beliefs; (3) the effects of behavioral interventions on knowledge-sharing intention are mediated by auditors’ attitudes and perceived norms related to knowledge sharing; and (4) the influences of attitude and perceived norms on knowledge-sharing behavior are mediated by the intention to share knowledge. The findings of this study extend the theory of planned behavior to the auditing setting. Knowledge sharing with the firm’s Knowledge Management Systems (KMS) could potentially mitigate knowledge loss for public accounting firms. The findings of this study provide guidelines to firms regarding how they can encourage knowledge sharing among auditors.

Author

• Xu Cheng, Auburn University