政大機構典藏-National Chengchi University Institutional Repository(NCCUR):Item 140.119/143128

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政大機構典藏 > 商學院 > 會計學系 > 期刊論文 > Item 140.119/143128

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題名:	Is Client-Specific Information Useful to Investors? Evidence From Key Audit Matter Reports
作者:	戚務君;張祐慈 Chi, Wuchun;Chang, Yu-Tzu Stone, Dan N.
貢獻者:	會計系
關鍵詞:	Key Audit Matters;text analysis;client-specific information;perceived financial reporting quality
日期:	2024-07
上傳時間:	2023-01-31 16:32:30 (UTC+8)
摘要:	The goal of the mandatory disclosure of Key Audit Matters (KAMs) in the extended audit report is to provide relevant, client-specific information and thereby add value to the audit report. But mixed results fuel debate about the informativeness of expanded audit reports, particularly the disclosure of KAMs. This study employs text analysis to examine whether and how the information content of KAMs is associated with investor perceptions of financial reporting quality, as proxied by earnings response coefficients. Specifically, using a sample of KAMs disclosed in Taiwanese audit reports (for fiscal years 2016 and 2017), companies with KAMs that contain more client-specific information are perceived as having lower reporting quality. We further note that this association is driven by the risk-related description in KAMs. Additional analyses indicate that our textual measure is associated with actual financial reporting quality, as proxied by abnormal accruals and the likelihood of misstatements. Overall, our results provide evidence supporting the information value of KAMs in the Taiwanese audit market. This study contributes by suggesting the value of the expanded audit report.
關聯:	Journal of Accounting, Auditing & Finance, Vol.39, No.3, pp.786-806
資料類型:	article
DOI 連結:	https://doi.org/10.1177/0148558X221091804
DOI:	10.1177/0148558X221091804
顯示於類別:	[會計學系] 期刊論文

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