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| Title: | 社會及治理風險與審計定價之關聯性研究
A Study on the Relationship between Social and Governance Risks and Audit Pricing |
| Authors: | 韓松霖
Han, Sung-Lin |
| Contributors: | 戚務君
Chi, Wu-Chun
韓松霖
Han, Sung-Lin |
| Keywords: | 審計公費
社會風險
治理風險
Audit Fees
Social Risks
Governance Risks |
| Date: | 2025 |
| Issue Date: | 2025-06-02 14:36:31 (UTC+8) |
| Abstract: | 鑒於現有文獻顯示，環境因素會提高企業的審計費用。本研究探討在控制環境風險後，企業的社會與公司治理風險是否仍影響企業的審計費用。實證結果顯示，除了整體ESG風險與審計費用之間有顯著的正向關聯外，即使在控制環境風險後，企業的社會與公司治理風險仍然顯著影響審計費用。進一步將社會與公司治理風險區分為可管理風險及無法管理風險，發現影響審計公費的社會與公司治理風險，主要來自於企業無法管理風險。具體而言，本研究提供了會計師在定價審計費用時，考量客戶整體ESG風險、環境風險以及社會與治理風險的實證證據。
Existing literature indicates that environmental factors increase a company’s audit fees. This study investigates whether firms’ social and governance risks still impact their audit fees after controlling for environmental risks. The empirical results show that, in addition to a significant positive correlation between overall ESG risk and audit fees, corporate social and governance risks continue to significantly affect audit fees even after accounting for environmental risks. Furthermore, when separating social and governance risks into manageable and unmanageable risks, the findings suggest that the primary drivers of audit fees are unmanageable risks. Specifically, this study provides empirical evidence that auditors consider clients’ overall ESG risks, environmental risks, as well as social and governance risks when determining audit fees. |
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| Description: | 博士
國立政治大學
會計學系
110353502 |
| Source URI: | http://thesis.lib.nccu.edu.tw/record/#G0110353502 |
| Data Type: | thesis |
| Appears in Collections: | [會計學系] 學位論文
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