Graduation Year
2017
Document Type
Dissertation
Degree
Ph.D.
Degree Name
Doctor of Philosophy (Ph.D.)
Degree Granting Department
School of Accountancy
Major Professor
Uday Murthy, Ph.D.
Committee Member
Lisa Gaynor, Ph.D.
Committee Member
Patrick Wheeler, Ph.D.
Committee Member
Terry Sincich, Ph.D.
Keywords
knowledge management, knowledge management systems, behavioral interventions, internal control, perceived norms
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. This study uses a 2×2 between-participants design. Arguments targeting behavioral beliefs and arguments targeting normative beliefs are manipulated. Consistent with expectations, 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 have implications for literature and practice. It extends the theory of planned behavior to the auditing setting and examines auditors’ knowledge-sharing behavior with the firm’s knowledge management systems (KMS). Knowledge sharing with the firm’s 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.
Scholar Commons Citation
Cheng, Xu, "Applying the Theory of Planned Behavior to Influence Auditors' Knowledge-Sharing Behavior" (2017). USF Tampa Graduate Theses and Dissertations.
https://digitalcommons.usf.edu/etd/6691
