Impact of Knowledge Sharing Behavior on Perceived Performance of Big 4 and Non Big 4 Audit Firms in Pakistan

Abstract

The aim of this study is to find the impact of knowledge sharing behaviors (KSB) on perceived performance of Big 4 audit firms in Pakistan and comparing it with impact of KSB on the perceived performance of non big 4 audit firms in Pakistan. Cross sectional survey method was used to collect data from audit personnel of the big 4 audit firms and “A category” ranked accountancy firms in Pakistan through purposive sampling. 207 valid responses were analyzed through SPSS using multiple regression and PROCESS macro (Hayes, 2013) for the Big 4 analyses while 172 valid responses were analyzed for the non Big 4 audit firms using the same approach of SPSS using multiple regression as mentioned above . The results revealed KSB and its three dimensions i.e. organizational communication, personal communication and communities of practice were significantly related to perceived organizational performance while the facet of written communication was found to have no direct relationship in big 4. Compared to this, the analyses of non Big 4 showed that personal communication and communities of practice were significantly related to perceived organizational performance while organizational communication and written communication were found to have no direct relationship.