安隆和世界通訊假帳醜聞爆發後，社會上對於會計師專業、公正的形象產生質疑，置身於高審計風險的時代，知識乃會計師事務所組織賴以存續發展之關鍵，而「知識分享」更為其中重要之一環。美國審計準則公報第99號，以及我國審計準則公報第43號「查核財務報表對舞弊之考量」均規範審計團隊應進行「腦力激盪」。因此，會計師事務所對影響查核人員「知識分享」的相關因素之瞭解有其實務上之必要，尤以知識管理之促動因素－組織文化，為本研究所欲探索之重點。 本研究以會計師事務所查核人員為研究對象，共抽取173份樣本，並以組織文化量表（分為科層型文化、創新型文化、支持型文化三個構面）、知識分享意願與行為量表（分為資訊分享、行動示範、情境化知識分享、知識共構四個構面）為研究工具，透過結構方程式之應用，獲得以下之研究結果：(1)會計師事務所之組織文化趨向於科層型文化。(2)查核人員在知識分享意願上對「知識共構」感受較高，在知識分享行為上對「情境化知識分享」成受較高。(3)會計師事務所組織文化愈具科層型文化與創新型文化時，查核人員知識分享意願愈高，進而產生愈多知識分享行為。

After highly publicized scandals like Enron and WorldCom, public opinion of accountants on their professionals and prestige is negatively shifted. Consequently, knowledge plays a crucial role that enables accounting firms to subsist and develop in a highly-assessed audit risk era. Knowledge sharing becomes an essential to fostering knowledge creation. Also, SAS No. 99 in America and SAS No. 43 in Taiwan both require audit team to conduct brainstorming activities. Therefore, understanding the determinants of knowledge sharing of practicing auditors is meaningful and a specific attention paid to one of determinants-Organizational Culture is present. This study consisted of 173 auditors. The Organizational Culture, divided into bureaucratic culture, innovative culture and supportive culture, is used to measure its impacts on knowledge sharing willingness and behaviors. The data obtained and hypotheses constructed are analyzed and tested by Structural Equation Models. The main findings are as follows. (1) The organizational culture of public accounting firms of Taiwan toward bureaucratic culture type is observed. (2) The auditors perceived higher knowledge sharing willingness on knowledge co-constructing, and perceived higher knowledge sharing behaviors on situated knowledge sharing. (3) While the public accounting firms organizational culture toward bureaucratic and innovative, auditors would have greater willingness to share knowledge, in turn more knowledge sharing behaviors would be conducted.