會計師參加社會網絡對關鍵查核事項文本可讀性之影響

The Impact of Auditor’s Social Network on the Readability of Key Audit Matters Reporting

本研究旨在探討會計師參與社會網絡對揭露關鍵查核事項（KAMs）文本內容可讀性之影響。以2016年至2021年臺灣上市櫃公司為研究對象，實證結果顯示，個人會計師參與社會網絡組織數目愈多，揭露KAMs內容的可讀性越高，雖然非四大會計師揭露KAMs的文本可讀性較四大會計師低，但非四大會計師參與社會網絡數目愈多，愈能夠改善KAMs內容可讀性。為降低會計師個人資歷與個性可能影響會計師參與社會網絡活絡度，採用雙重差異法進行穩健測試，分析會計師有、無加入民間社團組織，以及加入前、後對KAMs文本內容可讀性之影響，實證結果顯示會計師參加民間社團組織後，KAMs文本可讀性增加，而且非四大會計師加入民間社團後，對於KAMs的可讀性有明顯的改善。本文結果支持會計師的社會網絡鏈結是提升KAMs內容可讀性的重要因素。

The purpose of this study is to examine the impact of auditor’s social network on the readability of key audit matters (KAMs) disclosure in Taiwan listed companies from 2016 to 2021. The empirical results suggest that auditors participating more in CPA associations and social organizations tend to reveal more readable KAMs. Although the non-big4 KAMs reporting is less readable than big 4 auditors, however, the non-big4 participating more in social networks, the readability of KAMs disclosure can be improved. To minimize the impact of auditors’personal qualifications and personalities on their participation in social networks, a difference-in-differences method was used for robust testing. This method analyzed the readability of KAMs before and after auditors joined social organizations, and compared auditors who did and did not join such organizations. The results showed that after auditors joined social organizations, the readability of KAMs texts improved. Additionally, the readability of KAMs significantly improved for non-big4 auditors who joined social organizations. The results of this paper support that auditor’s social network links are an important factor to increase the readability of KAMs reporting.