KNOWLEDGE SHARING, WORK ETHICS AND AUDITORS INNOVATION CAPABILITY: A CONCEPTUAL FRAMEWORK
- Jurnal Internasional
- Hafizah Abd-Mutalib, Che Zuriana Muhammad Jamil, Magnaz Lestira Oktaroza, Mey Maemunah
- International Journal of Business and Management, Vol. 4 No. 5 Tahun 2020, e-ISSN: 2590-3721
Abstrak
This paper presents a conceptual analysis of auditors innovation capability. The primary objective is to look at the role of knowledge sharing behavior and work ethics in shaping auditors innovation capability. With the development of technology enveloping business firms, transactions and documentations have now become more efficient, thus prompting auditors to become more innovative in conducting audit. Knowledge sharing, which is divided into knowledge collecting and knowledge donating, is the act of exchanging information between individuals in organizations, while work ethics refer to a set of beliefs and attitudes reflecting the fundamental value of work of an individual. This paper proposes that knowledge sharing behavior and work ethics of auditors may enhance their capability in innovating their audit work, thus benefiting the users of financial statements. Key words: Innovation capabilities, knowledge sharing, work ethics
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