Abusive Supervision and Knowledge Hoarding: The Mediating Role of Job Tension - Evidence from Auditors in Sri Lanka

Knowledge hoarding has become a pervasive issue in every type of organization. Employees are pushed to withhold the information due to several antecedents in organizations. Therefore, the present study aimed to examine the power of abusive supervision on knowledge hoarding through job tension in Sri Lankan auditors, using the social exchange and conservation of resources theory. The study employed a quantitative method where the Smart PLS was used to analyse the data. In addition to that, 402 data were collected through structured questionnaires via convenience sampling. The data show that abusive supervision has a substantial impact on knowledge hoarding, both directly and indirectly through increased job tension. Supervisors' harsh and degrading behaviours were found to exacerbate employees' job tension, discouraging knowledge sharing and encouraging knowledge concealing. To the preeminent of our knowledge, this is the foremost empirical study to examine abusive supervision, job tension, and knowledge hoarding in the Sri Lankan audit sector, providing insights from a South Asian professional services perspective. The research has significant real-world implications, proposing that employers improve supervisory training, foster positive HR practices, and foster a warm workplace environment to preclude abusive conduct, work stress, and facilitate open information sharing.