Purpose This research aims to identify the key factors and appropriate actions influencing knowledge sharing in auditing firms and to examine the relationship between knowledge sharing and audit quality. Design/methodology/approach This study uses a mixed-methods approach, comprising qualitative and quantitative stages. In the qualitative phase, semi-structured interviews were conducted with 20 audit experts. These interviews were analyzed using the grounded theory approach to develop a conceptual model. Subsequently, a questionnaire derived from the qualitative findings was administered to 259 auditors across 18 audit firms, and the collected data were quantitatively analyzed using structural equation modeling in SmartPLS software. Findings The findings indicate that institutional, technical, knowledge exchange, individual, motivational and cultural factors significantly influence knowledge sharing in audit firms. Furthermore, institutions with state ownership and greater experience tend to exhibit higher audit quality. However, these characteristics are also associated with lower levels of knowledge sharing. Notably, an inverse relationship was observed between audit quality and knowledge sharing within Iranian audit firms. Originality/value This study integrates three theoretical approaches: investigating the knowledge sharing process, examining social interactions that facilitate sharing and evaluating performance in the auditing profession. By considering the specific characteristics of auditing firms, the results highlight the significant impact of identified factors on knowledge sharing and the potential effects of knowledge management on audit performance.

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