This paper aims to examine the effects of firm size on audit proposal readability and audit proposal readability on auditor selection using readability metrics.,Adopting the Flesch reading ease readability formula, the authors analyze the readability of 370 hand-collected audit proposals submitted by audit firms for US state and local governments’ audit service contracts.,The authors find differences in readability across audit firm size, specifically the proposals written by smaller firms are more readable than those submitted by larger firms. The results further indicate that readability metrics correlate with auditor selection, i.e. an increase in audit proposal readability from the first to third quartile improves the likelihood of a firm winning the engagement by about 6 per cent, ceteris paribus. In addition, while audit fees and an existing auditor–client relationship are associated with engagement success, proxies for audit quality (i.e. audit firm size, audit experience of lead partner) are not.,The Flesch reading ease measure is a simple linear combination of text attributes, which assumes that readability is a single, unidimensional construct. Simple readability metrics, such as the Flesch reading ease, may confound environmental complexity with readability.,Readability improves audit proposal success.,The results provide insight to accounting stakeholders regarding the potential influence of readability on audit firm selection. In short, readability matters.

中文翻译：

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提案的可读性，审计公司规模和参与成功

本文旨在利用可读性指标来研究公司规模对审计建议书可读性的影响，以及审计建议书可读性对审计师选择的影响。采用Flesch阅读易读性公式，作者对审计公司提交的370份手工收集的审计建议书的可读性进行了分析。对于美国各州和地方政府的审计服务合同，作者发现整个审计公司规模在可读性方面存在差异，特别是小公司撰写的建议比大公司提交的建议更具可读性。结果还表明，可读性度量标准与审计师的选择相关，即，从第一四分位数到第三四分位数的审计建议可读性增加，使公司赢得聘用的可能性降低了约6％。此外，虽然审计费用和现有的审计师-客户关系与参与成功相关，但是审计质量的代理（即审计公司规模，主要合伙人的审计经验）却不相关。Flesch易读性度量是文本属性的简单线性组合，假设可读性是一个单一的一维结构。简单的可读性度量标准（例如Flesch可读性）可能会使环境复杂性与可读性混为一谈。可读性提高了审计计划的成功率。结果为会计利益相关者提供了有关可读性对审计公司选择的潜在影响的见解。简而言之，可读性很重要。Flesch易读性度量是文本属性的简单线性组合，它假定可读性是单个一维结构。简单的可读性度量标准（例如Flesch可读性）可能会使环境复杂性与可读性混为一谈。可读性提高了审计计划的成功率。结果为会计利益相关者提供了有关可读性对审计公司选择的潜在影响的见解。简而言之，可读性很重要。Flesch易读性度量是文本属性的简单线性组合，它假定可读性是单个一维结构。简单的可读性度量标准（例如Flesch可读性）可能会使环境复杂性与可读性混为一谈。可读性提高了审计计划的成功率。结果为会计利益相关者提供了有关可读性对审计公司选择的潜在影响的见解。简而言之，可读性很重要。结果为会计利益相关者提供了有关可读性对审计公司选择的潜在影响的见解。简而言之，可读性很重要。结果为会计利益相关者提供了有关可读性对审计公司选择的潜在影响的见解。简而言之，可读性很重要。