Does Mental Well-being Affect Auditor’s Knowledge Sharing? Examining the Mediating Roles of Occupational Attitudes
Article Type:
Research/Original Article (دارای رتبه معتبر)
This paper examines the relationship between mental well-being and knowledge sharing among independent auditors in Iran. It also determines the mediating effect of occupational attitudes on the relationship between mental well-being and knowledge sharing. The current research is practical in terms of its purpose and is considered part of correlational descriptive research in terms of its nature; the sample includes 357 auditors who have been selected using the simple random sampling method. The extant study was implemented in 2022. The research hypotheses were tested using the structural equation modeling method and SmartPLS software. The results showed that mental well-being directly affects knowledge sharing and occupational attitudes. High mental well-being in auditors is a sign of their mental health, which leads to improved occupational attitudes and increases willingness to share knowledge. Also, mental well-being through occupational attitudes significantly impacts knowledge sharing. Independent auditors with positive attitudes toward life are more collaborative and willing to share knowledge. Thus, by influencing occupational attitudes, mental well-being among independent auditors impacts knowledge sharing with colleagues.
Iranian Journal of Accounting, Auditing and Finance, Volume:7 Issue: 4, Autumn 2023
93 to 107  
دانلود و مطالعه متن این مقاله با یکی از روشهای زیر امکان پذیر است:
اشتراک شخصی
با عضویت و پرداخت آنلاین حق اشتراک یک‌ساله به مبلغ 990,000ريال می‌توانید 70 عنوان مطلب دانلود کنید!
اشتراک سازمانی
به کتابخانه دانشگاه یا محل کار خود پیشنهاد کنید تا اشتراک سازمانی این پایگاه را برای دسترسی نامحدود همه کاربران به متن مطالب تهیه نمایند!
  • حق عضویت دریافتی صرف حمایت از نشریات عضو و نگهداری، تکمیل و توسعه مگیران می‌شود.
  • پرداخت حق اشتراک و دانلود مقالات اجازه بازنشر آن در سایر رسانه‌های چاپی و دیجیتال را به کاربر نمی‌دهد.
In order to view content subscription is required

Personal subscription
Subscribe for 50 € euros via PayPal and download 70 articles during a year.
Organization subscription
Please contact us to subscribe your university or library for unlimited access!