From Individual Expertise to Collective Audit Quality: A Systematic Literature Review of Knowledge Sharing and Learning in Auditing Organizations
DOI:
https://doi.org/10.70142/jbs.v3i1.134Keywords:
Auditor Expertise, Knowledge Sharing, Organizational Learning, Collective Audit CapabilityAbstract
This study examines how individual auditor expertise is transformed into collective audit quality through knowledge sharing and organizational learning. Using a qualitative systematic literature review, the study synthesizes prior research on auditor expertise, knowledge seeking, knowledge sharing, organizational learning, and audit quality across individual, interpersonal, team, office, and firm levels. The findings indicate that individual expertise represents a distributed organizational knowledge resource whose value depends on its accessibility, transferability, and integration into collective audit processes. Knowledge sharing serves as a critical mechanism linking individual expertise to organizational learning and collective audit capability, while psychological safety, social cohesion, organizational structure, knowledge characteristics, and absorptive capacity condition this process. The review further indicates that knowledge sharing is positively associated with audit quality when relevant knowledge is effectively communicated, absorbed, and applied. The study develops an integrated framework explaining how audit organizations transform distributed expertise into collective capability and sustained audit quality.
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