In the modern business world, has is operating in knowledge economy where focus on improving the performance becomes more compelling through knowledge sharing. This involves sharing of knowledge which can then be configured to meet the external and internal requirements of organization(s). To enhance the performance of auditing firm even after new regulations, increased costs, and with existing employees, the probe can determine how knowledge sharing enhances the perceived performance of auditing firms of Pakistan and analyzes the role of different dimensions of knowledge sharing on perceived performance of auditing firms with moderating role of organizational culture. Study was conducted by obtaining data from the auditors of Big Four Audit firms in Pakistan. The study highlighted the need to not just focus on knowledge sharing behavior itself, but also on some of its dimensions. The dimensions that were considered relevant are written contribution, organizational communication, personal interaction, communities of practice. The study also highlighted the point of impact of organizational culture which influences the knowledge sharing.