Audit Knowledge Management Strategies, Audit Job Performance, Tax Auditor


The past decade, audit job performance and audit process have received much attention within auditors’ works. Job performance is regarded as a professional in assurance and consulting services that auditors are facing at the competitive situation. In Thailand, the government is allowing Tax Auditor (TA) to audit and provide the opinion to a financial report of the small and medium enterprises. Under the competitive situation, TA requires knowledge management strategies to undertake audit processes such as auditing, management, and other knowledge within the organization climate circumstance and related to audit job service to benefit the audit performance. Hence, TA effort is to improve audit knowledge management strategies under the current competitive advantage by using strategies to conduct their work quality and enhance an audit job performance. Therefore, this research aims to examine the audit knowledge management strategies and audit job performance of Tax Auditor (TA). The questionnaire mail survey was completed by 77 TAs in Thailand. The statistical method used to analyze the data was ordinary least square (OLS) regression. The results show that audit knowledge management strategies have significantly positive relationship with audit work performance. All of the hypotheses are supported, and a thorough discussion is effectively presented as a part of this paper. Further implications of theoretical and managerial contributions are explicitly provided. Conclusion, limitations, and suggestions for future research are also presented.

Full Text : PDF

  2. Aaker, D.A., Kumar, V., & Day, G. S.,  2010.  Marketing Research.10th  edition. New York: John Wiley and sons, Inc.
  3. Akgün, A. E., J. C. Byrne., G. S. Lynn., & H. Keskin., 2007. Team Stressors, Management Support, and Project and Process Outcomes in New Product Development Projects.Technovation.  27 (10) : 628-639
  4. Arena, M., M. Arnaboldi.,& G, Azzone., 2010.The Organizational Dynamics of Enterprise Risk Management. Accounting, Organizations and Society. 35: 659-675
  5. Armstrong, S. J.,and T. S. Overton., 1977.Estimating Non-Response Bias in Mail Surveys. Journal of Marketing Research.14, 3: 396-402
  6. Bernard, P., and Sweeny, B., 2006.Perceived adverse consequences of quality threatening behavior in audit firms. International Journal of Auditing. 10, 1: 19-39.
  7. Chang, R. D., Chang,Y. W., & David, P., 2003. The effect of task uncertainty, decentralization and AIS characteristics on the performance of AIS: an empirical case in Taiwan. Information Management. 40, 7: 691-703.
  8. Chong, V. K. and Ian, R.C. E., 2003. The decision-facilitating role of management accounting systems on managerial performance: the influence of locus of control and task uncertainty. Advance in Accounting. 20: 165-197.
  9. Cronbach, L.J., 1951.Coefficient Alpha and Internal Structure of Tests.Psychometrika. 6(3), 297-337.
  10. Curtis, M. B., and Payne, E.A., 008. An examination of contextual factors and individual characteristics affecting technology implementation decisions in auditing. International Journal of Accounting Information Systems. 9, 2: 104-121.
  11. Flowerday,  S., , A. W.Blundel.,&R. V. Solms.,  2006. Continuous Auditing Technologies and Model: A Discussion, Computers & Security.325: 331.
  12. Francis, G.,2001.Introduction to SPSS for Windows, 3rd ed, Pearson Education Australia:  Sydney.
  13. Grant, R., 1996. Prosperingin Dynamically Competitive Environments: Organizational Capability as knowledge Integration.Organization Science. 7(4)375-387.
  14. Gupta, P. P., Umanath, N. S.,&Dirsmith,M. W., 1999. Supervision practices and audit effectiveness: an empirical analysis of GAO audits.Behavioral Research in Accounting. 11: 27-50.
  15. Hair, J.F., Anderson, R. E.,&Tatham,R. L., 1992.Multivariate Data Analysis: with Readings. New York, New York: McGraw-Hill.
  16. Hart, S. and Banbury,C., 1994. How Strategy Making Process can Make a Difference?,Strategic Management Journal. 15(4): 251-269.
  17. Jensen, L. C., and Wygant,S. A.,1990.  The developmental self-valuing theory: a practical approach.Journal of Business Ethics. 9, 3: 215-225.
  18. Jermias, J., and Gani,L.,2004.Integrating business strategy, organizational configurations and management accounting systems with business unit effectiveness: a fitness landscape approach.Management Accounting Research. 15, 2: 179-200.
  19. Ju, T. L., Li, C. Y., & Lee, T. S., 2006.A Contingency Model for Knowledge Management Capability and Innovation.Industry Management & Data Systems. 106 (6) : 855-977.
  20. Liao, S. H., Fei, W. C., & Liu, C. T., 2008.Relationships between knowledge inertia, organizational learning and organization innovation.Technovation. 28, 4:183-195.
  21. Lopes, P. T., and Lucia, L. R.,  2007. Accounting for financial instruments: an analysis of the determinants of disclosure in the Portuguese stock exchange.The International Journal of Accounting. 42, 1: 25-56.
  22. Modarresi, S., Dianna, L., Newman, D. L.,& Mitchel, Y. A., 2001.Academic evaluators versus practitioners: alternative experiences of professionalism. Evaluation and Program Planning.24: 1-11.
  23. Nannally,  J. C. and Berstein,I. H., 1994.Psychometric Theory, New York, NY: McGraw-Hill.
  24. Nieto and Perez-Cano., 2004.The Influence of Knowledge Attributes on Innovation Protection Metchanisms. Knowledge and Process Management. 11: 117-126 
  25. Neter, J., Kutner, M.H., and Wasserman, W., 1985.Applied linear statistical models: regression, analysis of variance, and experimental designs.2nd Edition. Homewood: Richard D. Irwin.Inc.
  26. Nicolaou,A.I., 2000. A contingency model of perceived effectiveness in accounting information systems: organizational coordination and control effects.International Journal of Accounting Information Systems.1, 2: 91-105.
  27. Robertson, C., and Chetty, S. K., 2000. A contingency-based approach to understanding export performance.International Business Review. 9: 211-235.
  28. Rousseau,  M. D., 2011. Organizational Climate and Culture.ILO Encyclopedia of Occupational Health and Safety.
  29. Salant, P., and Dillman, D. A., 1994. How to conduct your own survey. New York: John Wiley & Son.
  30. Samelson, D., Lowensohn, S., &Johnson, L. E., 2006. The Determinants of Perceived Audit Quality and Auditee Satisfaction in Local Government, Journal of Public Budgeting, Accounting & Financial Management. 18. 2: 139-166.
  31. Sekaran, U., 2003.Research Methods for business: A skill building approach. New York: John Wiley & Son.Inc. Forth Edition.
  32. Simha,A., and Cullen, J. B., 2012. Ethical Climates and Their Effects on Organizational Outcomes: Implications from the Past and Prophecies for the Future. Academy of Management Perspectives. 26: 20-34.
  33. Skaife , H. A., Collins,  D. W.,&Kinney,  Jr W. R., 2007. The Discovery and Reporting of Internal Control Deficiencies Prior to SOX-Mandated Audits.Journal of Accounting & Economics. 44: 166-192.
  34. Tillema, S., 2005.Towards an Integrated Contingency Framework for MAS Sophistication Case Studies on The Scope of Accounting Instruments in Dutch Power and Gas Companies.Management Accounting Research. 16. 1: 101-129.
  35. Wu, F., and Cavusgil, S.T., 2006.Organizational Learning, Commitment, and Joint Value Creation in Interfirm Relationships.Journal of Business Research. 59. 81-89.
  36. Yang, J., 2005.Knowledge Integration and Innovation: Securing New Product Advantage in High Technology Industry. Journal of High Technology Management Research. 16: 121-135