| dc.contributor | 會計系 | - |
| dc.creator (作者) | 張祐慈; 戚務君 | - |
| dc.creator (作者) | Chang, Yu-Tzu; Chen, Jeff Zeyun; Chen, Mei-Hui; Chi, Wuchun | - |
| dc.date (日期) | 2026-04 | - |
| dc.date.accessioned | 20-Apr-2026 10:21:07 (UTC+8) | - |
| dc.date.available | 20-Apr-2026 10:21:07 (UTC+8) | - |
| dc.date.issued (上傳時間) | 20-Apr-2026 10:21:07 (UTC+8) | - |
| dc.identifier.uri (URI) | https://ah.lib.nccu.edu.tw/item?item_id=182138 | - |
| dc.description.abstract (摘要) | We examine whether the textual similarity of key audit matter (KAM) disclosures across different auditors is associated with greater earnings comparability among their client firms. We find that when two auditors disclose more similar audit procedures in response to KAMs, their client firms exhibit greater earnings comparability. In contrast, we do not find significant evidence that similarity in risk descriptions is associated with earnings comparability. These results suggest that, after accounting for differences in client fundamentals and risk exposures, consistency in audit procedures plays a critical role in shaping earnings comparability. By disentangling risk descriptions from auditor responses, we identify a salient textual attribute of KAM disclosures – auditor procedural consistency – that helps explain how auditors influence their clients’ earnings comparability. Our findings contribute to the growing KAM literature and offer important implications for regulators and users of financial statements seeking to better understand the communicative value of KAM disclosures and their relevance to audit quality. | - |
| dc.format.extent | 102 bytes | - |
| dc.format.mimetype | text/html | - |
| dc.relation (關聯) | Accounting and Business Research, pp.1-28 | - |
| dc.subject (關鍵詞) | key audit matters; earnings comparability; textual similarity; audit procedures | - |
| dc.title (題名) | Key audit matter disclosures and earnings comparability | - |
| dc.type (資料類型) | article | - |
| dc.identifier.doi (DOI) | 10.1080/00014788.2026.2644201 | - |
| dc.doi.uri (DOI) | https://doi.org/10.1080/00014788.2026.2644201 | - |
