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Journals / Kafkas Üniversitesi İktisadi ve İdari Bilimler Fakültesi Dergisi / 2026 / Cilt: 17 Sayı: 33

DOES INNOVATIVE WORK BEHAVIOUR MEDIATE THE EFFECT OF KNOWLEDGE SHARING ON INDEPENDENT AUDITORS’ JOB PERFORMANCE?

BİLGİ PAYLAŞIMININ BAĞIMSIZ DENETÇİLERİN İŞ PERFORMANSI ÜZERİNDEKİ ETKİSİNDE YENİLİKÇİ İŞ DAVRANIŞININ ARACI ROLÜ VAR MIDIR?

Çağrı İzci(Muğla Sıtkı Koçman Üniversitesi, İktisadi ve İdari Bilimler Fakültesi, İşletme Bölümü)0000-0002-1271-9413
Caner Akbaba(Muğla Sıtkı Koçman Üniversitesi, İktisadi ve İdari Bilimler Fakültesi, İşletme Bölümü)0000-0001-8849-1622
Pages
82–103
Publication Date
2026-06-28
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AI Summary & Key Takeaways

AI Insight
⚡ TL;DR(Too Long; Didn't Read)

The results emphasized the necessity of promoting a workplace culture that supports knowledge sharing and innovative thinking to enhance performance in the context of independent auditing.

📌 3 Key Takeaways

🎯
Objective & Hypothesis:This study explores the mediating role of innovative work behaviour in the relationship between knowledge sharing and job performance among independent auditors in Türkiye.
📊
Key Findings & Data:Given the critical role of independent auditing in ensuring transparency and reliability in financial reporting, auditors’ individual performance is essential.
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Conclusion & Impact:The results emphasized the necessity of promoting a workplace culture that supports knowledge sharing and innovative thinking to enhance performance in the context of independent auditing.
🔬Design:Survey & Empirical Study
📍Scope:Comprehensive Sample
⚙️Variables:Bağımsız denetçiler · bilgi paylaşımı · yenilikçi iş davranışı

Abstract

This study explores the mediating role of innovative work behaviour in the relationship between knowledge sharing and job performance among independent auditors in Türkiye. Given the critical role of independent auditing in ensuring transparency and reliability in financial reporting, auditors’ individual performance is essential. In such a high-risk and information-intensive environment, both tacit and explicit knowledge sharing are vital not only for maintaining audit quality but also for enhancing auditors’ adaptability and capacity for innovation. Data for the research were collected through surveys from 402 independent auditors in Türkiye. Analyses conducted using structural equation modelling (SEM) revealed that both tacit and explicit knowledge sharing positively influence job performance, and that innovative work behaviour plays a partial mediating role in the effect of both tacit and explicit knowledge sharing on job performance. The results emphasized the necessity of promoting a workplace culture that supports knowledge sharing and innovative thinking to enhance performance in the context of independent auditing.

Özet

Bu çalışma, Türkiye’deki bağımsız denetçiler arasında bilgi paylaşımı ile iş performansı arasındaki ilişkide yenilikçi iş davranışının aracılık rolünü incelemektedir. Finansal raporlamada şeffaflık ve güvenilirliğin sağlanmasında bağımsız denetimin kritik rolü göz önüne alındığında, denetçilerin bireysel performansı büyük önem taşımaktadır. Yüksek riskli ve bilgi yoğun bu çalışma ortamında hem örtük hem de açık bilginin paylaşımı yalnızca denetim kalitesinin korunması açısından değil, aynı zamanda denetçilerin yenilikçilik ve uyum yeteneklerinin geliştirilmesi açısından da hayati öneme sahiptir. Araştırmanın verileri, Türkiye’de görev yapan 402 bağımsız denetçiden anket yöntemiyle toplanmıştır. Yapısal eşitlik modellemesi (YEM) kullanılarak yapılan analizlerle, örtük ve açık bilgi paylaşımının iş performansını pozitif yönde etkilediğini ve yenilikçi iş davranışının hem örtük hem açık bilgi paylaşımının iş performansı üzerindeki etkisinde kısmi aracılık rolünün olduğu sonucuna ulaşılmıştır. Bulgular, bağımsız denetim bağlamında performansı artırmak için bilgi paylaşımını ve yenilikçi düşünmeyi teşvik eden bir örgüt kültürünün geliştirilmesi gerekliliğini vurgulamaktadır.

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Cite This Article

İzci, Ç., Akbaba, C. (2026). DOES INNOVATIVE WORK BEHAVIOUR MEDIATE THE EFFECT OF KNOWLEDGE SHARING ON INDEPENDENT AUDITORS’ JOB PERFORMANCE?. Kafkas Üniversitesi İktisadi ve İdari Bilimler Fakültesi Dergisi, Cilt: 17 Sayı: 33, 82–103. https://doi.org/10.36543/kauiibfd.2026.005

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