Enhancing Knowledge Sharing in Public Accounting Firms
研究影响公共会计师事务所知识共享的因素，包括信息技术、审计师互动和奖励机制，为提升审计质量和效率提供建议。
The goal of this study is to advance understanding of factors that may enhance or hinder knowledge sharing in public accounting firms and, in the end, provide practical recommendations for the firms. Attention to this topic is warranted for two reasons. First, today's regulatory environment and new auditing standards have broadened and intensified pressures on CPA firms to enhance the quality, effectiveness, and efficiency of the audit process. Second, knowledge and expertise are unevenly distributed among the members of the audit team. Thus, knowledge sharing can help CPA firms in leveraging the skills, knowledge, and best practices of their professional staff. Against this background, CPA firms' ability to effectively deploy knowledgesharing activities is increasingly vital to their competitive advantage, including gaining tangible benefits in terms of time and cost reductions. We draw upon prior research in accounting, organizational learning, psychology, and knowledge management to examine the role of three factors–information technology, formal and informal interactions among auditors, and reward systems–in encouraging knowledge sharing. We develop recommendations for public accounting firms and suggest several directions for future research.