臺灣博碩士論文加值系統

　　本研究利用2005~2017年台灣證券交易所上市上櫃非金融產業公司普通股為樣本，檢驗公司投入企業社會責任是否會影響審計費用。本研究使用天下雜誌的「企業公民獎」和遠見雜誌的「企業社會責任獎」評比結果建構出的四個虛擬變數，以及由財報上的公司每年度所分配給其利害關係人的金流加總，稱之為該公司之社會貢獻值作為衡量企業社會責任的量化變數，透過迴歸的估計方法─普通最小平方之混合估計來分析資料，最後，實證結果發現公司投入企業社會責任與審計費用為正向關聯，與本研究假說推論相符，公司從事企業社會責任增加非財務資訊的揭露，造成審計成本提高，審計人員必須花更多的時間與心力進行徹底的審核，最終因而向公司收取較高的審計費用。

　　This study from 2005 to 2017 in Taiwan Stock Exchange listed ordinary shares of non-financial industry companies (excluding TDR, also does not contain F- shares) as the sample, inspection whether companies engaged in corporate social responsibility will affect the audit fees. This study uses evaluation results of the world magazine "Corporate Citizen Award" and the Vision magazine "Corporate Social Responsibility Award" to construct four dummy variables, as well as by adding up the annual cash flow allocated to stakeholders on the financial statements of the company called social contribution value as the quantitative variables of corporate social responsibility, through the mixed estimation method of ordinary least square regression estimation (Pooled OLS Estimation) to analyze the data. Finally, the empirical results show that corporate social responsibility and audit fees for positive correlation. In addition, the results are consistent with the hypothesis of this study. Corporate social responsibility will increase the disclosure of non-financial information, resulting in higher audit fees. Auditors must spend more time and effort to conduct thorough audit, and ultimately charge higher audit fees to the company.

目 錄
摘 要 I
Abstract II
謝 誌 III
目 錄 IV
圖表目錄 VI
第壹章 緒論 1
第一節 研究背景與動機 1
第二節 研究目的 10
第三節 研究架構與流程 10
第貳章 文獻回顧 12
第一節 社會責任對公司財務績效、風險以及其他經濟後果指標的影響 12
第二節 企業社會責任投入對審計費用的影響 14
第參章 變數、資料與實證模型 16
第一節 資料來源和樣本選取 16
第二節 變數之定義 17
第三節 研究方法 29
第肆章 實證結果與分析 31
第一節 敘述統計量與相關係數矩陣 31
第二節 迴歸實證分析結果 36
第三節 子樣本分析 47
第伍章 結論與建議 94
第一節 研究結論與政策意涵 94
第二節 研究限制與後續研究建議 96
參考文獻 98
中文文獻 98
英文文獻 100
附錄一 臺灣證券交易所上市上櫃非金融產業公司2005-2017年企業社會責任得獎名單 105

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