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系統識別號 U0026-1505202017192000
論文名稱(中文) 負面ESG事件與會計師異動之關聯性研究
論文名稱(英文) The Association between Negative ESG Issues And Accounting Firms Changes
校院名稱 成功大學
系所名稱(中) 會計學系
系所名稱(英) Department of Accountancy
學年度 108
學期 2
出版年 109
研究生(中文) 林子婷
研究生(英文) Tzu-Ting Lin
學號 R16074046
學位類別 碩士
語文別 英文
論文頁數 21頁
口試委員 指導教授-黃華瑋
口試委員-林軒竹
口試委員-謝喻婷
中文關鍵字 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 
英文關鍵字 auditor change  auditor reputation  dismissal  withdrawal  auditor resignation  client risk  engagement risk  ESG  CSR 
學科別分類
中文摘要 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。
英文摘要 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.
論文目次 I. INTRODUCTION P1
II. LITERATURE REVIEW AND HYPOTHESIS DEVELOPMENT P3
2.1 The Concept of ESG P3
2.2 Prior Literature on Auditor Change P4
2.3 Hypothesis Development P5
III. RESEARCH DESIGN P6
3.1 Sample Collection P6
3.2 Auditor Change Model P7
IV. RESULTS P10
4.1 Descriptive Statistics P10
4.2 Logistic Regression Results on Auditor Change P12
V. ADDITIONAL TESTS P13
5.1 The Investigation of The Accounting Firm Changes between Big 4 Firms P14
5.2 The Investigation of The Accounting Firm Changes from Non-Big 4 to Big 4 Firms P15
5.3 The Investigation of The Accounting Firm Changes from Big 4 to Non-Big 4 P16
5.4 The Investigation of The Accounting Firm Changes from Non-Big 4 to Non-Big 4 P16
VI. CONCLUSIONS P17
VII.REFERENCES P18

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