會計師查核經驗、產業專精與關鍵查核事項揭露

Audit Experience, Industry Specialization, and the Key Audit Matters Disclosure

本文以2016至2020年我國之上市櫃公司為研究樣本，探討會計師查核經驗與產業專精程度是否與其對於關鍵查核事項（Key Audit Matters，簡稱KAM）之揭露有關。實證結果顯示，主簽會計師之一般查核經驗與其所揭露之KAM項目數及以字數衡量之內容詳細度皆具顯著正相關；其產業查核經驗亦與KAM項目數及內容詳細度呈正相關，但僅內容詳細度達顯著水準。而產業專精對於會計師之一般與產業查核經驗與KAM詳細度間之關係有增額效果。而在不同類別KAM的測試結果顯示會計師之一般和產業查核經驗，與減損、收入與投資等類別KAM的溝通內容詳細度，亦具有顯著正向之關係；亦即，本研究對於整體KAM之主要研究發現，亦可擴展至不同類別之個別KAM內容詳細度。此外，本研究發現，當考量了會計師查核經驗與其產業專精之交互作用，在查核經驗超過特定年數時，產業專精與KAM揭露的正向關聯才會出現。

This study investigates whether auditors’audit experience and industry specialization are associated with the disclosure of key audit matters (KAM) using a sample of publicly listed companies in Taiwan from 2016 to 2020. The empirical results reveal that the lead auditor’s general audit experience is positively and significantly associated with both the number of KAM disclosed and the level of disclosure detail, as measured by word count. Similarly, industry-specific audit experience demonstrates a positive correlation with both KAM quantity and content detail, though statistical significance is achieved only for disclosure detail. Furthermore, we find that industry specialization strengthens the positive association between auditors’general and industry-specific experience and the level of KAM disclosure detail. Additional analyses across different KAM categories reveal that auditors’general and industry-specific experiences are positively and significantly associated with the level of detail in impairment, revenue, and investment-related KAMs, suggesting that the main findings extend to specific types of KAMs. Finally, the interaction analysis shows that the positive association between industry specialization and KAM disclosure detail emerges only when auditors’experience exceeds a certain threshold, implying that industry expertise contributes to richer and more informative KAM disclosures once sufficient audit experience has been accumulated.