Empirical Study On The Influencing Factors Of Audit Knowledge Transfer

Along with many large global corporations having formally launched someinitiatives to promote knowledge transfer among employees, knowledge is seen as animportant source of competitive advantage, economic growth, and corporate value.Just as knowledge transferring among employees can increase organizationaleffectiveness; it can enhance the effectiveness, efficiency and integrity of the auditprocess in formulating the appropriate audit opinion. Therefore, attention toknowledge transfer in CPA firms is very necessary. First, today’s regulatoryenvironment and new auditing standards have increased pressures on CPA firms toenhance the quality, effectiveness, and efficiency of the audit process. Second,knowledge and expertise are unevenly distributed among the members of the auditteam. Thus, knowledge transfer 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 knowledge-transferring activities isincreasingly vital to their competitive advantage. Therefore, the empirical research ofinfluence factors of audit knowledge transfer in CPA firms has both theoretical valueand practical significance.This article mainly discusses the influence factors of audit knowledge transfer inCPA firms, as well as their influence on the audit knowledge transfer effect. Researchideas of this article is: through literature study to define the connotation of auditknowledge and knowledge transfer in this article, after combing and summary theexisting research results, from the elements related to the process of audit knowledgetransfer to build the theoretical model of the influence factors of audit knowledgetransfer and propose research hypothesis. Based on the questionnaire survey ofauditors in CPA firms to collect data, this article empirically analyzes the survey datavia the SPSS19.0statistical software. Through the research, this article draw on theresearch conclusion as follows: there is a significantly linear relationship betweentransfer willingness, knowledge’s embedded-ness,transfer channels, organizationalphysical environment, organizational culture, atmosphere of trust, supervisionmechanism and audit knowledge transfer effect, and they are the important factorswhich affect the audit knowledge transfer effect in CPA firms. In addition, the CPAfirms’ scale, structure of audit approach and auditor’s individual education as moderating variables have different effects on the audit knowledge transfer effect.Finally, this article puts forward some suggestions for the CPA firms to promote theaudit knowledge transfer effect, and points out the further research direction.