This paper presents a new method of constructing phonetic decision trees (PDTs) for acoustic model state tying based on implicitly induced prior knowledge. Our hypothesis is that knowledge on pronunciation variation in spontaneous, conversational speech contained in a relatively large corpus can be used for building domain-specific or speaker-dependent PDTs. In the view of tree structure adaptation, this method leads to transformation of tree topology in contrast to keeping fixed tree structure as in traditional methods of speaker adaptation. A Bayesian learning framework is proposed to incorporate prior knowledge on decision rules in a greedy search of new decision trees, where the prior is generated by a decision tree growing process on a large data set. Experimental results on the Telemedicine automatic captioning task demonstrate that the proposed approach results in consistent improvement in model quality and recognition accuracy.