本研究旨在探討會計師與公司之間的語言風格匹配性（Language Style Matching, LSM）對於財務報表品質和審計公費的影響。本文採用2019年至2022年間台灣上市櫃公司為樣本，通過分析會計師所出具的關鍵查核事項（Key Audit Matters, KAM）與公司所出具的致股東報告書之間的LSM，來評估雙方的溝通效率和信任程度，並進一步探討其對財務報表品質及審計公費的影響。此外，本研究亦考慮了獨立董事比例對於LSM與財務報表品質之間關係的調節作用。實證結果顯示，本文並沒有證據顯示LSM與財報品質存在關係，但在獨立董事比例較高的公司中，LSM對於正向裁決性應計數的影響得到了負向顯著調節，顯示出獨立董事比例較高的情況下，會減弱LSM對財報品質的影響。LSM與審計公費之間則存在顯著的負相關，表明高語言風格匹配度可以提高溝通效率，減少審計過程中的工作量和成本。;The objective of this study is to explore the impact of Language Style Matching (LSM) between auditors and companies on the quality of financial statements and audit fees. I use listed companies in Taiwan from 2019 to 2022 as the sample. By analyzing the LSM between Key Audit Matters (KAM) issued by auditors and letters to shareholders written by the chairman, we assess the communication efficiency and trust level between each other and further investigate their impact on financial report quality and audit fees. Additionally, the study uses the proportion of independent directors as a moderating variable to observe whether the relationship between LSM and financial report quality changes. The results show that there is no evidence to suggest that LSM and financial report quality are related. However, in companies with a higher proportion of independent directors, LSM has a significantly negative moderating effect on positive discretionary accruals, indicating that higher proportion of independent directors will mitigate the impact of LSM on financial report quality. There is a significant negative correlation between LSM and audit fees, suggesting that higher language style matching can improve communication efficiency and reduce the audit effort during the audit process.
