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題名 Does Audit Partner Industry Expertise Reduce Boilerplate Language in Key Audit Matter (KAM) Reporting?
作者 張祐慈; 戚務君
Chang, Yu-Tzu;Chi, Wuchun;Stone, Dan N.
貢獻者 會計系
關鍵詞 key audit matters; audit partner industry expertise; boilerplate reporting; text analysis
日期 2025-09
上傳時間 2025-11-14
摘要 Proponents argue that requiring key audit matter (KAM) disclosure in extended audit reports provides relevant, client-specific information. However, achieving this goal requires that auditors exercise professional expertise in reporting clients’ unique, specific circumstances in KAM reports. This study applies text analysis methods to investigate the association between audit partners’ industry specialization and the properties of KAM reports. Results indicate that, compared to nonspecialist partners, industry specialist audit partners use 9 percent less boilerplate language in their KAM reporting. Furthermore, analysis of analyst forecast dispersion suggests that KAM disclosures containing less boilerplate language are more informative. This study contributes to understanding the value of KAM disclosures by offering insights into how auditor industry expertise reduces boilerplate language and increases the client-specific information in audit reports. We conclude that client-specific KAM disclosures, which are more likely with industry specialist audit partners, provide useful market information.
關聯 Accounting Horizons, pp.1-26
資料類型 article
DOI https://doi.org/10.2308/HORIZONS-2023-117
dc.contributor 會計系-
dc.creator (作者) 張祐慈; 戚務君-
dc.creator (作者) Chang, Yu-Tzu;Chi, Wuchun;Stone, Dan N.-
dc.date (日期) 2025-09-
dc.date.accessioned 2025-11-14-
dc.date.available 2025-11-14-
dc.date.issued (上傳時間) 2025-11-14-
dc.identifier.uri (URI) https://ah.lib.nccu.edu.tw/item?item_id=179808-
dc.description.abstract (摘要) Proponents argue that requiring key audit matter (KAM) disclosure in extended audit reports provides relevant, client-specific information. However, achieving this goal requires that auditors exercise professional expertise in reporting clients’ unique, specific circumstances in KAM reports. This study applies text analysis methods to investigate the association between audit partners’ industry specialization and the properties of KAM reports. Results indicate that, compared to nonspecialist partners, industry specialist audit partners use 9 percent less boilerplate language in their KAM reporting. Furthermore, analysis of analyst forecast dispersion suggests that KAM disclosures containing less boilerplate language are more informative. This study contributes to understanding the value of KAM disclosures by offering insights into how auditor industry expertise reduces boilerplate language and increases the client-specific information in audit reports. We conclude that client-specific KAM disclosures, which are more likely with industry specialist audit partners, provide useful market information.-
dc.format.extent 105 bytes-
dc.format.mimetype text/html-
dc.relation (關聯) Accounting Horizons, pp.1-26-
dc.subject (關鍵詞) key audit matters; audit partner industry expertise; boilerplate reporting; text analysis-
dc.title (題名) Does Audit Partner Industry Expertise Reduce Boilerplate Language in Key Audit Matter (KAM) Reporting?-
dc.type (資料類型) article-
dc.identifier.doi (DOI) 10.2308/HORIZONS-2023-117-
dc.doi.uri (DOI) https://doi.org/10.2308/HORIZONS-2023-117-