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Applying the Theory of Planned Behav...

Cheng, Xu.

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Applying the Theory of Planned Behavior to Influence Auditors' Knowledge-Sharing Behavior.

Record Type:	Electronic resources : Monograph/item
Title/Author:	Applying the Theory of Planned Behavior to Influence Auditors' Knowledge-Sharing Behavior./
Author:	Cheng, Xu.
Published:	Ann Arbor : ProQuest Dissertations & Theses, : 2017,
Description:	118 p.
Notes:	Source: Dissertation Abstracts International, Volume: 78-10(E), Section: A.
Contained By:	Dissertation Abstracts International78-10A(E).
Subject:	Accounting. -
Online resource:	http://pqdd.sinica.edu.tw/twdaoapp/servlet/advanced?query=10260665
ISBN:	9781369764185

Applying the Theory of Planned Behavior to Influence Auditors' Knowledge-Sharing Behavior.
Cheng, Xu.

Applying the Theory of Planned Behavior to Influence Auditors' Knowledge-Sharing Behavior. - Ann Arbor : ProQuest Dissertations & Theses, 2017 - 118 p.

Source: Dissertation Abstracts International, Volume: 78-10(E), Section: A.

Thesis (Ph.D.)--University of South Florida, 2017.

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 2x2 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.

ISBN: 9781369764185Subjects--Topical Terms:

557516
Accounting.

Applying the Theory of Planned Behavior to Influence Auditors' Knowledge-Sharing Behavior.
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520 $a 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 2x2 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.
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