Does Innovative Work Behaviour Mediate the Effect of Knowledge Sharing on Independent Auditors’ Job Performance?
Does Innovative Work Behaviour Mediate the Effect of Knowledge Sharing on Independent Auditors’ Job Performance?

Summary/Abstract: This study explores the mediating role of innovative work behaviour in the relationship between knowledge sharing and job performance among independent auditors in Türkiye. Given the critical role of independent auditing in ensuring transparency and reliability in financial reporting, auditors’ individual performance is essential. In such a high-risk and informationintensive environment, both tacit and explicit knowledge sharing are vital not only for maintaining audit quality but also for enhancing auditors’ adaptability and capacity for innovation. Data for the research were collected through surveys from 402 independent auditors in Türkiye. Analyses conducted using structural equation modelling (SEM) revealed that both tacit and explicit knowledge sharing positively influence job performance, and that innovative work behaviour plays a partial mediating role in the effect of both tacit and explicit knowledge sharing on job performance. The results emphasized the necessity of promoting a workplace culture that supports knowledge sharing and innovative thinking to enhance performance in the context of independent auditing.

• Details
• Contents