The role of job passion on the relationship between auditors' professional ethics and job performance and knowledge sharing
Subject Areas :nazanin bashirimanesh 1 , Zohreh Arefmanesh 2 , ali babaei sanjdari 3
1 - Faculty of management, economic& accounting, payame noor University, Tehran, Iran
2 - Department of Accounting, Faculty of Economic, Management &Accounting , Yazd University , Yazd, Iran
3 - Master's student in accounting, Faculty of Management, Economics and Accounting, Payame Noor University, Tehran, Iran
Keywords: job passion, professional ethics of auditors, job performance, knowledge sharing.,
Abstract :
Considering that professional ethics and ethical climate can affect the quality of organizational results, the purpose of this research is to investigate the impact of professional ethics on job performance and willingness to share auditors' knowledge with the moderating role of job enthusiasm. The statistical population of this research included all auditors (official accountants), numbering 3152 people. 347 people were selected as the statistical sample of the research based on Cochran's formula and using stratified random sampling method to collect data. To measure the job enthusiasm of employee’s standard questionnaire of Schaffel and Baker (2006), Azizi (2019), knowledge sharing questionnaire of Hoy et al. E. Conway (1999) was used. The method of analysis is statistical analysis of structural equations. The results showed auditors' professional ethics have a positive and significant effect on job performance and knowledge sharing. Compliance with the principles of professional ethics in auditors has a significant impact on the auditor’s performance. Also, experienced auditors are superior in terms of performance, the ability to analyze, identify and detect fraud, compared to auditors who have just entered the field of auditing. Adherence to ethical principles leads to a positive attitude of auditors towards the transfer of knowledge and experience to other auditors and plays a significant role in the growth of the profession. Based on the findings of the research, job enthusiasm strengthens the effect of professional ethics on auditors' job performance, but it does not affect the relationship between professional ethics and auditors' willingness to share knowledge.
