Prior literature has documented the importance of knowledge sharing to accounting and auditing; however, researchers have made little progress in understanding knowledge sharing behavior in an accounting setting. This study aims to understand how formal communication among auditors affects knowledge sharing behavior. Specifically, this study investigates the impact of the frequency and source of instructional messages on knowledge sharing behavior in an auditing setting. The results of this study indicate that an in-group member is more effective in promoting knowledge sharing behavior. When motivating knowledge sharing behavior, an out-group member should avoid sending a high frequency of knowledge sharing messages. This study provides guidelines for altering communication styles in order to encourage knowledge sharing. The findings of this study also suggest that more communication messages are not always better. Thus, these findings can help organizations understand the reasons why employees are reluctant to share their knowledge.

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