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Purpose

The study aims to shed light on the dynamics of ethical climate formation at workplace through interactionist perspective. The authors investigate how knowledge-sharing behaviors influence ethical climates and how these effects change as individuals move from stage to stage of their career paths.

Design/methodology/approach

The authors used a quantitative survey design and used stratified random sampling to collect data from 263 auditors working at various audit firms in Vietnam.

Findings

The authors found that knowledge-sharing fosters benevolent and principled ethical climates. Moreover, in the later career stages, the influence of knowledge-sharing on these climates intensifies.

Practical implications

The findings offer insights for auditing firms and regulators in designing knowledge-sharing and ethics training programs tailored to career stages.

Originality/value

By integrating temporal career progression and social dynamics, this study advances interactionist theory and addresses a gap in understanding the micro-foundations of ethical climate formation.

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