The Effect Of Auditor Psychological Contract On Knowledge Sharing Behavior In CPA Firm:the Role Of Organizational Commitment And Affective Trust

Along with our country market economy is gradually mature and thorough,audit plays more and more important role in the national economic security and the healthy development of the national economy,the social expectations to audit is more and more high.Especially after joining in WTO,based on the global competition background,our CPA firms are facing more and more pressure and challenge,in order to cope with the pressure and challenges,many firms need to constantly improve the quality and efficiency of audit,and the quality and efficiency of audit depend on the auditor's professional level.In order to improve the professional level of auditor,many CPA firms adopt the method of centralized training,but the audit process is a professional judgment process,audit professional judgment process requires a large number of explicit knowledge and tacit knowledge such as experience,know-how,skill et al.Tacit knowledge is difficult to express in words and language,it also is difficult to learn through the centralized training.In order to obtain a large number of tacit knowledge and explicit knowledge,on the one hand,auditors themselves need usually pay attention to accumulation,on the other hand,auditors require knowledge sharing,and knowledge sharing is an efficient method to improve auditor's professional judgment ability.At the same time,as the high interdependence of audit task and time pressure,most of the audit task require team to complete,in order to efficiently and high-quality complete audit task,auditors also need knowledge sharing.However,knowledge,especially tacit knowledge,is in the mind of the auditor,it is an important factor in maintaining competitive advantage and position in the organization,because of fear to lose their competitive advantage for the knowledge sharing,many CPA firms face to dilemma that auditors are reluctant to knowledge sharing.In view of this.this paper choose auditor's knowledge sharing problems in CPA firm as the research topic,and try to analysis how to promote the auditor to carry out knowledge sharing,we expect to provide reference for the formulation of knowledge sharing policy and system in CPA firms.Based on analysis on knowledge sharing's present situation in CPA firms and searching and reading on a larue number of domestic and foreign literatures,we formulate theoretical model on knowledge sharing behavior in this paper,it is relational framework about psychological contract,organizational commitment,knowledge sharing behavior and emotional trust.Focusing on exploring three aspects.Firstly,it is the impact of auditor's psychological contract on knowledge sharing behavior.Secondly,it is mechanism of auditor's psychological contract on knowledge sharing behavior,namely mediating role of organizational commitment.Thirdly,it is moderating role of emotional trust on the relationships between organizational commitment and knowledge sharing behavior.Based on the comprehensive use of social exchange theory and the theory of planned behavior,this paper puts forward the research hypothesesAfter formulating the theoretical model and proposing research hypotheses,the author makes an empirical research on these research hypotheses.Firstly,we try to choose classic mature variable scale of psychological contract,organizational commitment.knowledge sharing behavior and affective trust,the reliability and validity of these variable scales have been tested by many times.After selecting the variable scales,the author designs the questionnaire,and choses auditors in CPA firms in Jiangsu province as the research object,and research data is collected through field survey and e-mail forms.220 valid questionnaires are collected.After collecting research data,the author uses structural equation model software about Lisrel8.70 to make confirmatory factor analysis,results demonstrate that constructs have good convergent validity and discriminant validity.The author uses SPSS 20.0 to make exploratory factor analysis,results demonstrate that there is not existence of serious homogeneous variance problem.Through making variance inflation factor analysis,there is not ser;ious multicollinearity problem.After the analysis of reliability,validity and data quality,this paper uses collected data to test the research hypotheses.Firsly,the author uses SPSS20.0 to make linear regression analysis on research hypotheses,research finds that the effects of transactional psychological contract,relational psychological contract and developmental psychological contract on knowledge sharing behavior are significant,organizational commitment between psychological contract and knowledge sharing behavior plays a partial mediate role.Affective trust between organizational commitment and knowledge sharing behavior plays a positive moderate role.Finally,the author analyses the meanings of management,and limitations of research,and potential research fields in the future.