Job Exploitation and Knowledge Hiding: Evidence of Private Sector of the Auditing Profession
Subject Areas : Financial and Behavioral Researches in Accounting
mohammadreza shams bidhendi
1
(accounting department)
majid bemani
2
(Islamic Azad University Karaj)
samaneh refahibakhsh
3
(accounting department)
Keywords: Knowledge Hiding, Job Exploitation , Audit Firms,
Abstract :
Background and Purpose Knowledge transfer among an organization's employees stands as a paramount factor for enhancing performance and upholding the organization's competitive edge. Conversely, knowledge hiding yields adverse consequences on both employee performance and organizational efficacy (Hashmi et al., 2023). In the audit profession, organizational learning and knowledge sharing are of utmost importance due to its knowledge-intensive nature. A lack of knowledge inevitably compromises the quality of services delivered by auditors. Over time, this deficiency needs to be addressed to improve the reputation and credibility of auditors. Moreover, recent years have witnessed substantial transformations in accounting and auditing standards, tax regulations, and directives from regulatory bodies like the Stock Exchange Organization. Hence, fostering knowledge sharing is imperative for enhancing the performance of audit firms. Knowledge hiding among auditors within audit firms not only compromises the quality of audit outcomes but also casts a shadow on the overall performance of the audit firms, leading to a decline in audit quality (Bakhshaei et al., 2022). The main purpose of this paper is to examine the relationship between job exploitation and knowledge hiding, as perceived by auditors employed in auditing firms. Furthermore, this study seeks to address the extent to which job exploitation within audit firms engenders knowledge hiding among auditors. Methodology The research methodology employed for theoretical groundwork involves library studies, while data collection relies on survey and questionnaire methods. Job exploitation was assessed using Junni's (2011) questionnaire, comprising 14 items rated on a seven-point Likert scale. To measure the variable of knowledge hiding, the questionnaire developed by Conley et al. (2012) was utilized, consisting of 12 items also rated on a seven-point Likert scale. The dependent variable in this research is the auditors' tendency to conceal knowledge. The independent variables encompass auditors' comprehension of job exploitation. Control variables comprise gender, education level, job rank, and the size of the audit firm. The statistical sample comprised 136 auditors employed in private audit firms, with 93 male and 43 female. The research hypothesis is evaluated through multivariate regression analysis. Findings The research findings indicate a significant and positive correlation between job exploitation and auditors' inclination to conceal knowledge. Put differently, when auditors perceive themselves as being exploited, their tendency to conceal knowledge increases. Discussion The evidence presented in this paper highlights how job exploitation among auditors can precipitate knowledge hiding within the audit profession. These findings offer valuable insights into the prevalence of job exploitation and knowledge hiding within audit firms, as well as their interplay. Policymakers within the audit profession and audit firms can benefit from this study's findings by gaining a deeper understanding of these dynamics. In light of these findings, it is recommended that audit firms and the certified accounting community take proactive measures to mitigate knowledge hiding among auditors. This could entail fostering amicable relationships and cultivating mutual trust between employees and management within audit firms. Additionally, the formulation of work policies and guidelines should prioritize the prevention of job exploitation. Key Words: Knowledge Hiding, Job Exploitation and Audit Firms JEL Cassification: M42 , M54
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