負面ESG事件與會計師異動之關聯性研究

The Association between Negative ESG Issues And Accounting Firms Changes

林子婷(Tzu-Ting Lin)

指導教授 ： 黃華瑋

國立成功大學/管理學院/會計學系/碩士(2020年)

摘要

本篇論文探討企業負向ESG事件與會計師事務所異動之關聯性。有鑑於負向ESG事件可能被公司與利害關係人視為不利的消息，當此類訊息揭露時可能會引起會計師事務所的異動。研究結果發現負向的治理事件可能會引起會計師事務所異動，而負向的環境與社會議題則非會計師事務所變動的主要原因。此外，額外檢視四大會計師事務所與非四大會計師事務所間的更動情形，結果與主研究一致。

關鍵字

查核人員異動 ； 會計師名譽 ； 客戶風險 ； 委任風險 ； 企業社會責任 ； 環境議題 ； 社會議題 ； 公司治理議題

並列摘要

This study investigates whether or not reporting of negative ESG (Environmental, Social, and Governance) issues in the extended audit opinions are related to accounting firm changes. Negative ESG issues are considered as a detriment for companies and stakeholders. I assume that when auditors announce a negative ESG issue, their dismissals or withdrawals are likely to occur. I collected the data of sample firms from the Taiwan Stock Exchange and the Taiwan Economic Journal. According to my result, negative governance issues are likely to cause accounting firm change. Nevertheless, negative environmental and social issues are not the main reason for accounting firm change. In addition, I use the same sample firms to examine the change between Big 4 and non-Big4 auditors. The result is consistent with the main test; however, the result of auditor changes from Big 4 to non-Big 4 and non-Big 4 to non-Big 4 are not driven by ESG issues.

並列關鍵字

auditor change ； auditor reputation ； dismissal ； withdrawal ； auditor resignation ； client risk ； engagement risk ； ESG ； CSR

參考文獻

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