Disclosure of key audit matters is important to enhance the credibility of financial reports, improve information transparency, and enhance the quality of corporate accounting information. Based on the sample data of listed companies in China from 2014 to 2020, we empirically tested the impact of key audit matter disclosure on corporate accounting robustness using multi period double difference method and textual analysis. It is found that: disclosure of key audit matters enhances corporate accounting robustness, and the positive effect is greater in non state owned enterprises and enterprises with returns on net assets less than 6%; the higher the number of key audit matter disclosures, the higher the positive degree of concluding comments on key audit matters and the strength of audit responses to key audit matters, as well as the disclosure of key audit matters in asset impairment category and profit and loss category enhance the level of corporate accounting robustness. Further analysis reveals that this effect is more pronounced in firms with lower transparency of corporate information and stronger audit oversight effect; the mechanism of action test indicates that disclosure of key audit matters improves corporate accounting soundness by enhancing the audit quality of market perception and the audit quality of reported surplus.