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Proposing a Model of Factors Affecting Knowledge Sharing and Professional Skill Transfer among Auditors
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Fatemeh Saadati Moshtaqin1   , Hossein Kazemi *2 , Javad Rezazadeh3 , Mahdi Beshkooh1 |
1- Department of Accounting, Qa.C., Islamic Azad University, Qazvin, Iran
2- Department of Accounting, Qa.C., Islamic Azad University, Qazvin, Iran , Hosein.kazemi@iau.ac.ir
3- Department of Accounting, Tarbiat Modares University, Tehran, Iran |
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Abstract: (11 Views) |
This research identifies and develops a comprehensive model of factors influencing knowledge sharing and professional skill transfer among auditors in auditing firms. The methodology follows a mixed-methods (qualitative-quantitative) design. In the qualitative phase, utilizing Grounded Theory and snowball sampling, 21 semi-structured interviews were conducted with junior auditors until theoretical saturation was reached. Data analysis via open, axial, and selective coding identified 98 key concepts and 20 categories. Findings indicate that communication, specialized accounting, and personal skills function as core categories. Other categories were structured into a paradigmatic model including Causal conditions (3 categories), Contextual factors (7 categories), Intervening conditions (2 categories), Strategies (2 categories), and Consequences (3 categories). In the quantitative phase, to validate the extracted model, a researcher-made 98-item questionnaire was distributed among 385 auditors. Data were analyzed using rigorous statistical tests. Quantitative results confirmed the model fit and the significance of all relationships. The present study, situated within the professional auditing domain, provides a robust scientific model offering highly effective operational strategies to facilitate knowledge sharing and enhance professional skill quality within the national auditing community. This framework serves as a practical, validated, and applied scientific guide for the continuous improvement of technical capabilities, professional ethics, organizational performance standards, financial transparency, and collective growth across all auditing firms in the country, ensuring long-term institutional success and competitiveness in the modern globalized accounting environment. |
Article number: 10 |
| Keywords: Model Development, Knowledge Sharing, Professional Skill Transfer, Grounded Theory |
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Full-Text [PDF 1033 kb]
(3 Downloads)
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Article type: Research |
Subject:
General
Received: 2026/05/25 | Accepted: 2026/08/23
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