Tacit Knowledge, Audit Quality, and Talent Identification

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

Journal of Knowledge Management ◽

10.1108/jkm-02-2021-0113 ◽

2021 ◽

Vol ahead-of-print (ahead-of-print) ◽

Author(s):

Ibrahim Emair Albawwat

Keyword(s):

Social Capital ◽

Knowledge Sharing ◽

Tacit Knowledge ◽

Structural Equation ◽

Audit Quality ◽

Driving Forces ◽

Content Type ◽

Audit Firm ◽

Audit Firms ◽

Tacit Knowledge Sharing

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 auditors’ social capital antecedent effect via tacit knowledge sharing on audit quality inputs. Design/methodology/approach An integrated model was developed to depict the study constructs’ relationships. The model was then tested using the partial least squares structural equation modelling based on data collected from auditors belonging to small audit firms in Jordan. Findings The results indicate that tacit knowledge sharing influences positively the auditors’ values, ethics, attitudes, experiences, skills and knowledge (i.e. audit quality inputs). This finding implies that active tacit knowledge sharing within a small audit firm is a strong driver for audit quality through improving its inputs. The results also demonstrate that structural, relational and cognitive social capital indirectly affect audit quality inputs through tacit knowledge sharing. Accordingly, social capital can be viewed as an audit firm resource that can smooth auditors’ tacit knowledge-sharing progress. Originality/value The IAASB encourages audit firms to explore ways to boost audit quality. This study offers empirical evidence on the influence of tacit knowledge sharing on audit quality inputs as a way to boost audit quality. It also offers insights into the value of social capital dimensions and indicates the driving forces to make auditors willing to engage in tacit knowledge sharing and, as a result, improve audit quality inputs.

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Pengembangan Knowledge Management System Berbasis Knowledge Audit

Jurnal Informatika ◽

10.31311/ji.v5i1.2522 ◽

2018 ◽

Vol 5 (1) ◽

pp. 145-156

Author(s):

Panji Madya Ramdani

Keyword(s):

Knowledge Management ◽

Organizational Performance ◽

Tacit Knowledge ◽

Management System ◽

Explicit Knowledge ◽

Business Environment ◽

Knowledge Management System ◽

Intangible Asset ◽

Transfer Of Knowledge ◽

Knowledge Audit

Abstrak Dasar dari sumber daya ekonomi saat ini bukan lagi berupa modal uang, sumber daya alam maupun tenaga kerja melainkan juga pengetahuan (knowledge). Pengetahuan sebagai intangible asset yang harus dikelola perusahaan menjadi paradigma baru dalam lingkungan bisnis sebagai pusat kekuatan dan keunggulan dalam bersaing. Namun masih banyak organisasi belum atau tidak mengetahui potensi pengetahuan yang dimiliki oleh karyawannya karena organisasi kesulitan dalam menangkap (capture) tacit knowledge. Lambatnya penyebaran pengetahuan disebabkan oleh terbatasnya ruang dan waktu. Transfer knowledge hanya menggunakan metode tatap muka, konsultasi secara langsung dengan atasan, dan briefing pagi (socialization-tacit totacit). Adapun Explicit knowledge hanya terdapat dalam bentuk berkas (hardcopy), dimana terdapat kesulitan dalam proses pencarian. Penelitian ini telah berhasil mempermudah transfer knowledge di dalam perusahaan melalui pengembangan knowledge management system berbasis knowledge audit dengan knowledge management processes sebagai standar pengembangan. Audit yang dihasilkan telah mampu mengidentifikasi kompetensi dan kapabilitas dari karyawan, serta mengoptimalisasi mekanisme knowledge management yang ada di organisasi. Kata kunci: Tacit Knowledge, Explicit Knowledge, Knowledge Audit, Knowledge Management System. Abstract The basic economic resources now adays is no longer capital, natural resources, nor labor, but also knowledge. Knowledge as intangible asset, that need to be managed by organization became new paradigm in the business environment where knowledge is now considered to be central to organizational performance and integral to the attainment of a sustainable competitive advantage. Many organizations still do not realize the knowledges and experiences their employees had. It happens because the organizations have difficulties in detecting the tacit knowledge, thus the sharing of knowledge and experience did not run smoothly. If the employees had to share what they know then they do it by meeting face to face with their superior or share it in the morning briefing.Time and spaces are still the main problems in this case. Explicit knowledge only shared in form of a hardcopy archives, while there is also a problem in archiving files within the organization. This research has succeeded in easing the transfer of knowledge through knowledge management system with knowledge audit as a base and knowledge management process as a development standard. The audit result has the capability in identifying competence and capability of the workers, and also optimize the existing knowledge management mechanism within the organization. Keywords: Tacit Knowledge, Explicit Knowledge, Knowledge Audit, Knowledge Management System

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Managerial Tacit Knowledge

PsycEXTRA Dataset ◽

10.1037/e530692012-013 ◽

1991 ◽

Author(s):

Richard K. Wagner

Keyword(s):

Tacit Knowledge

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FAKTOR-FAKTOR YANG MEMPENGARUHI KUALITAS AUDIT

eBA Journal: Journal Economics, Bussines and Accounting ◽

10.32492/eba.v5i1.712 ◽

2019 ◽

Vol 5 (1) ◽

pp. 50-63

Author(s):

Heru Heryanto ◽

Nur Laela ◽

Riana R Dewi

Keyword(s):

Linear Regression ◽

Multiple Linear Regression ◽

Audit Quality ◽

Positive Influence ◽

T Test ◽

Coefficient Of Determination ◽

Analysis Tool ◽

Validity And Reliability ◽

Test Analysis ◽

Analysis Technique

This study aims to determine the significance of the influence of competence, independence, professionalism, auditor experience, accountability, and auditor's knowledge of audit quality. This study uses a questionnaire with a population and sample, namely all auditors who work at the Public Accounting Office (KAP) in the Special Region of Yogyakarta and Surakarta. Sampling techniques using Convenience Sampling with a sample of 61 respondents. The data used in this study is a questionnaire using a Likert scale 1 to 5. The data analysis technique used in this study is multiple linear regression using the SPSSprogram for Windows. The analysis tool in this study using validity and reliability, the classical assumption (normality test, multicollinearity, heteroscedasticity test and autocorrelation test) while the data were analyzed using multiple linear regression test, t test, F test and the coefficient of determination (R2).Based on the results of the t-test analysis performed, it shows that there is a positive influence of competence, independence, professionalism, auditor experience, accountability, and auditor's knowledge of audit quality and simultaneously competency, independence, professionalism, auditor experience, accountability, and auditor knowledge variables affect quality audit

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Pengaruh Hubungan Politik Terhadap Manajemen Laba Pada Perusahaan Sektor Jasa Dengan Variabel Kontrol Ukuran Perusahaan Dan Kualitas Audit

Jurnal Keuangan dan Bisnis ◽

10.32524/jkb.v16i2.408 ◽

2018 ◽

Vol 16 (2) ◽

pp. 30

Author(s):

Dwikky Darmawan ◽

Weny Putri

Keyword(s):

Earnings Management ◽

Firm Size ◽

Significant Influence ◽

Service Sector ◽

Audit Quality ◽

Stock Exchange ◽

Secondary Data ◽

Annual Reports ◽

Political Connection ◽

Discretionary Accrual

The purpose of this study is to determine the effects of political connection toward the earnings management of service sector companies with control variables firm size and audit quality. Firm�s political connection measured by using dummy variable. Earnings management is proxied by discretionary accrual which is measured by using Modified Jones Model. The research data applied in this study are the secondary data which are taken from the annual reports of service sector companies that listed in Indonesian Stock Exchange of 2016-2017 periods. There are 330 observations fit as sample, which are taken by using purposive sampling method. Data are processed by applying the multiple linear regression test. The result show that the political connection had positive but not significant influence to earnings management. Firm size had negative but not significant influence to earnings management. Whereas the audit quality had a negative and significant influence to earnings management.

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