Mediating role of work stressors between auditor knowledge-sharing activities and job satisfaction in Indonesian small audit firms

Audit businesses encourage their auditors to conduct remote audits during the COVID-19 pandemic. Therefore, from small audit firms exchange skills, viewpoints, and experiences through internet forums. The purpose of this study is investigate how auditors’ knowledge-sharing activities a social media community based on reciprocity standard can prevent stress caused by work stressors, which affect job satisfaction. relationship between activities, satisfaction was examined using partial least squares structural equation modelling (PLS-SEM) method. This survey includes 151 27 Indonesian firms. findings revealed that active involvement in knowledge sharing groups boosts auditor motivation raising good feelings when confronted with conflict (β = 0.334, p < 0.001) lowering negative emotions ambiguity –0.407, overload –0.372, 0.001). However, only minimizing –0.331, –0.277, improve Furthermore, 0.135, 0.103, 0.01) totally mediate association knowledge–sharing Auditors set norm for expertise others. As result, reduce facing hindrance thereby increasing AcknowledgmentThis research sponsored Lembaga Pengelola Dana Pendidikan (LPDP).