Auditing Knowledge

Serrat, Olivier

doi:10.1007/978-981-10-0983-9_4

Cited by 2 publications

(5 citation statements)

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“…Knowledge shared between individuals, in general, can be grouped into tacit or explicit knowledge (Geisler, 2009; Hau et al , 2013; Serrat, 2017). Explicit knowledge can be easily articulated and stored as written documents, such as pronouncements or reports.…”

Section: Literature Review and Hypotheses Developmentmentioning

confidence: 99%

“…Explicit knowledge can be easily articulated and stored as written documents, such as pronouncements or reports. It results after the data has been processed, organised, structured and interpreted (Geisler, 2009; Hau et al , 2013; Serrat, 2017; Kim et al , 2013). On the contrary, tacit knowledge is rooted in people minds or experiences, such as personal skills and know-how and is not easily charted or expressed and it is most challenging to write down in a tangible form (Bol et al , 2018; Hau et al , 2013; Kim et al , 2013; Smith, 2001).…”

Section: Literature Review and Hypotheses Developmentmentioning

confidence: 99%

“…Knowledge can be shared between auditors in two forms; tacit or explicit (Geisler, 2009; Hau et al , 2013; Serrat, 2017). Explicit knowledge can be easily shared as written documents, such as pronouncements or reports (Hau et al , 2013).…”

Section: Introductionmentioning

confidence: 99%

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

Albawwat

2021

JKM

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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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Section: Literature Review and Hypotheses Developmentmentioning

confidence: 99%

Section: Literature Review and Hypotheses Developmentmentioning

confidence: 99%

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

Albawwat

2021

JKM

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“…A knowledge audit (KA) is one way of achieving this. KA helps organizations identify their knowledge-based assets and develop strategies to manage them [ 1 ].…”

Section: Introductionmentioning

confidence: 99%

“…In all these studies, there is a reference to a stage known as auditing at the beginning of KM execution in organizations [ 4 5 6 7 8 9 10 11 ]. A KA can have multiple purposes, but the most common purpose is to provide tangible evidence of what knowledge an organization needs, where that knowledge is, how it is being used, what problems and difficulties exist, and what improvements can be made [ 1 ]. In this study, a KA was conducted based on OIQ principles of Iran's Ministry of Health and Medical Education (MOHME) to identify levers to enhance OIQ.…”

Section: Introductionmentioning

confidence: 99%

Auditing Knowledge toward Leveraging Organizational IQ in Healthcare Organizations

2016

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ObjectivesIn this study, a knowledge audit was conducted based on organizational intelligence quotient (OIQ) principles of Iran's Ministry of Health and Medical Education (MOHME) to determine levers that can enhance OIQ in healthcare.MethodsThe mixed method study was conducted within the MOHME. The study population consisted of 15 senior managers and policymakers. A tool based on literature review and panel expert opinions was developed to perform a knowledge audit.ResultsThe significant results of this auditing revealed the following: lack of defined standard processes for organizing knowledge management (KM), lack of a knowledge map, absence of a trustee to implement KM, absence of specialists to produce a knowledge map, individuals' unwillingness to share knowledge, implicitness of knowledge format, occasional nature of knowledge documentation for repeated use, lack of a mechanism to determine repetitive tasks, lack of a reward system for the formation of communities, groups and networks, non-updatedness of the available knowledge, and absence of commercial knowledge.ConclusionsThe analysis of the audit findings revealed that three levers for enhancing OIQ, including structure and process, organizational culture, and information technology must be created or modified.

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Auditing Knowledge

Abstract: In a Word Knowledge audits help organizations identify their knowledge-based assets and develop strategies to manage them.

Cited by 2 publications

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

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

Auditing Knowledge toward Leveraging Organizational IQ in Healthcare Organizations

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