| 項目 | 資料 |
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| 卷期Vol. & No. | 第20卷第2期 Vol 20 No. 2 |
| 標題Title | 非審計服務的提供是否會影響審計品質？企業社會 責任（CSR）報告確信服務與財務報表審計之例證Does Providing Non-audit Service Impact Audit Quality? Evidence of Corporate Social Responsibility (CSR) Report Assurance and Financial Report Audit Quality |
| 作者Authors | 何里仁 江向才Li-Jen He Hsiang-Tsai Chiang |
| 出版日期Publish Date | 2019-11-30 |
| 摘要Abstract | 為增進上市櫃公司企業社會責任之履行，台灣證券交易所在2014年訂定規範，要求符合規範條件的上市櫃公司必須在2015年編製及揭露其企業社會責任報告書。此外，食品及以食品為主要業務的相關公司，必須針對其編製之企業社會責任報告書取得會計師確信意見，企業社會責任報告書之確信服務成為會計師的重要非審計服務之一。然而，學術及實務上對非審計服務對審計品質的可能影響仍有所爭議。雖然，不少過去研究對於此議題加以探討，但並未有針對企業社會責任報告書提供確信服務的相關證據。由於企業社會責任報告書的確信意見將會放在報告書中，提供給包括投資人、債權人及主管機關等外部使用者，與其他非審計服務意見主要提供給管理當局，在本質上有很大的不同。因此，本研究旨在探討會計師為其審計客戶提供企業社會責任報告書確信服務對審計品質的影響。實證結果顯示，企業社會責任報告書確信服務和財務報表審計由相同會計師提供的公司，其實質盈餘管理和裁決性應計盈餘管理程度皆較低。換言之，為審計客戶提供企業社會責任確信服務對審計品質有正面影響；此外，研究結果顯示，此影響在合夥人層級較事務所層級更為顯著。
The joint provision of audit and non-audit services by auditors has been discussed intensively in the literature; however, the effects of providing non-audit services on audit quality remains a matter of debate. The assurance of CSR report differs from other non-audit services in terms of users, level of supervision, and influence of reputation; and it has recently been mandated for food industry in Taiwan. This study aims to explore the effects of engaging auditors to provide CSR assurance services for their audit clients on audit quality. The empirical results reveal that companies that receive CSR assurance services as well as audit services for their financial statements from a single audit firm display significantly lower real earnings manipulation and lower absolute discretionary accruals. In other words, providing CSR assurance service for audit clients has positive impact on audit quality. Our results also indicate that the association between the provision of CSR report assurance services to audit clients and audit quality is more pronounced at the audit partner level.
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| 關鍵字KeyWords | 企業社會責任（CSR）、非審計服務、確信服務、審計品質corporate social responsibility, non-audit service, assurance service, audit quality |
| DOI(全文下載Download) | 10.6675/JCA.201911_20(2).01 |
| 相關文章Related Articles | 審計品質對上市公司盈餘管理之影響(The Effect of Auditor's Quality on Earnings Management) 會計師任期與審計品質(Auditor Tenure and Audit Quality) 影響首次公開發行公司內部控制制度專案審查公費之因素(Determinants of the Project-Audit Fees on the Internal Control Systems for Initial Public Offering Companies) 產業審計專家與獨立董監事對新發行公司債資金成本的影響(The Impact of Auditor Industry Specialization and Independent Directors / Supervisors on the Capital Cost of Newly Issued Corporate Bonds) 非審計服務、會計師任期與審計品質(Nonaudit Service, Audit Tenure and Audit Quality) 客戶重要性、非審計服務與會計師任期對審計品質之影響(The Impact of Client Importance, Non-audit Service, and Auditor Tenure on Audit Quality) 客戶重要性與審計品質－從簽證會計師角度分析(Client Importance and Audit Quality: Audit-partner Level Analysis) |