Does Mental Well-being Affect Auditor’s Knowledge Sharing? Examining the Mediating Roles of Occupational Attitudes

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.