跳到主要內容

臺灣博碩士論文加值系統

(44.222.189.51) 您好!臺灣時間:2024/05/24 17:43
字體大小: 字級放大   字級縮小   預設字形  
回查詢結果 :::

詳目顯示

我願授權國圖
: 
twitterline
研究生:楊浩昀
研究生(外文):Hao-Yun Yang
論文名稱:碳排放揭露資訊與審計公費之關連性
論文名稱(外文):The Relationship between Carbon Emission Disclosure and Audit Fees
指導教授:孫文琦孫文琦引用關係
指導教授(外文):Wen-Chi Sun
口試委員:黃華瑋陳家慧
口試委員(外文):Hua-Wei HuangChia-Hui Chen
口試日期:2021-05-27
學位類別:碩士
校院名稱:國立東華大學
系所名稱:會計學系
學門:商業及管理學門
學類:會計學類
論文種類:學術論文
論文出版年:2021
畢業學年度:109
語文別:中文
論文頁數:45
中文關鍵詞:碳排放揭露資訊審計公費企業社會責任責任投資(ESG)
外文關鍵詞:Carbon Emission DisclosureAudit FeesCSRESG
相關次數:
  • 被引用被引用:0
  • 點閱點閱:153
  • 評分評分:
  • 下載下載:0
  • 收藏至我的研究室書目清單書目收藏:4
本研究主要探討碳排放揭露資訊與審計公費之關聯性,根據過去研究顯示若企業從事企業社會責任活動則可能使審計公費增加,惟過去研究鮮少探討企業社會責任之環境要素對審計公費之影響,如今責任投資(ESG)蔚為全球風潮,尤其是環境構面之一的碳排放量揭露資訊,本研究僅著重於探討ESG中環境構面對審計公費之影響,此外,過去研究亦鮮少將總審計公費拆分以進行探討,本研究便將總審計公費拆分為審計公費及非審計公費,以探討碳排放揭露資訊對各審計公費之影響。本研究樣本期間為2014至2019年,實證結果顯示公司有揭露碳排放量資訊對總審計公費、審計公費及非審計公費有顯著正向影響,公司碳排放量對總審計公費及審計公費有顯著正向影響。
This paper focus on relationship between carbon emission disclosure and audit fees. According to previous papers, company performed corporate social responsibility activity, their audit fees would be raised. However, most of those papers didn’t focus on the relationship between specific individual factor of corporate social responsibility (CSR) and audit fees. In the recent year, Environment, Social, Governance (ESG) has been a trend around the world, especially for carbon emission disclosure in environment dimensions. This paper will focus on the relationship between environment dimension and audit fees. Moreover, most of previous papers didn’t separate total audit fees into audit fees and non-audit fees. This paper also divide it and research the relationship between carbon emission disclosure and individual audit fees. The sample is from 2014 to 2019 firm-years. According to empirical results, there are significant and positive relationship between carbon emission disclosure and audit fees. Also, there are significant and positive relationship between carbon emission volume and audit fees.
第一章 緒論 1
第一節 研究動機與目的 1
第二節 研究貢獻 3
第二章 文獻回顧及假說發展 5
第一節 全球碳排放減量政策發展現況 5
第二節 碳排放揭露資訊與審計公費 9
第三章 研究設計 19
第一節 實證模型與變數定義 19
第二節 樣本選取與資料來源 23
第四章 實證結果與分析 25
第一節 敘述性統計 25
第二節 Pearson積差相關分析 26
第三節 迴歸分析 30
第四節 額外測試 33
第五章 研究結論與建議 39
第一節 研究結論 39
第二節 研究限制與未來研究建議 40
參考文獻 41
石馥睿,2017,企業社會責任與公司績效之關聯性,國立台北商業大學會計財稅研究所碩士論文。
禾豐碳中和有限公司,2016,【解讀】歐盟碳排放交易體系(擷取日期:2021/5/28)。
行政院環境保護署產品碳足跡資訊網,何謂碳足跡(擷取日期:2021/5/28)。
李堅明,2021,國際碳關稅最新發展趨勢與作法,台灣綜合研究院(擷取日期:2021/5/28)。
李明機,2019,簡析企業社會責任(CSR)之發展趨勢,中華民國企業永續發展協會(擷取日期:2020/12/8)。
陳文正,2020,淺談碳排放權交易之財稅處理,安侯建業聯合會計師事務所(擷取日期:2021/5/30)。
許尚溥,2020,台灣企業參與填寫碳揭露專案問卷現況解析,台灣經濟研究院(擷取日期:2021/5/29)。
李宜樺,2017,企業有感碳定價 財務報表綠趨勢!,資誠聯合會計師事務所(擷取日期:2021/5/30)。
陳素貞,2013,碳揭露專案(CDP)介紹(擷取日期:2020/12/8)。
黃思敏,2021,《溫管法》修法將更名《氣候法》!應對氣候變遷,新增碳費與調適專章,今周刊(擷取日期:2021/5/29)。
湯競彥,2015,企業社會責任與公司治理對審計公費之影響,國立成功大學會計研究所碩士論文。
楊雅智,2015,淺談企業社會責任之國際發展趨勢與國內推動現況,證券暨期貨月刊,第33卷,第1期:5-15。
勤業眾信聯合會計師事務所,2014,《會計師看時事》溫室效應 牽動企業獲利(擷取日期:2021/5/29)。
經濟部工業局產業永續發展整合資訊網,2021,中國的全國碳排放交易市場預計在2021年啟動(擷取日期:2021/5/28)。
鄭閔聲,2020,我們與低碳的距離,今周刊,第1217期,第58頁(擷取日期:2020/12/8)。
Barth, M. E., and G. Clinch. 2009. Scale Effects in Capital Markets-Based Accounting Research. Journal of Business Finance and Accounting 36(3) and (4): 253-288.
Bedard, J. C., and S. F. Biggs. 1991. Pattern recognition, hypothesis generation, and auditor performance of analytical procedures. The Accounting Review 66(3): 635–655.
Bell, T. B., R. Doogar, and I. Solomon. 2008. Audit labor usage and fees under business risk auditing. Journal of Accounting Research 46(4): 729–760.
Bell, T. B., W. R. Landsman, and D. A. Shackelford. 2001. Auditors’ perceived business risk and audit fees: Analysis and evidence. Journal of Accounting Research 39(1): 35–43.
Chaney, P. K., D. C. Jeter, and L. Shivakumar. 2014. Self-Selection of Auditors and Audit Pricing in Private Firms. The Accounting Review 79(1): 51–72.
Chen, L., B. Srinidhi, A. Tsang, and W. Yu. 2016. Audited Financial Reporting and Voluntary Disclosure of Corporate Social Responsibility (CSR) Reports. Journal of Management Accounting Research 28(2): 53-76.
Christensen, D. M. 2016. Corporate accountability reporting and high-profile misconduct. The Accounting Review 91(2): 377–399.
Clarkson, P. M., X. Fang, Y. Li, and G. Richardson 2013. The relevance of environmental disclosures: Are such disclosures incrementally informative? Journal of Accounting and Public Policy 32(5): 410–431.
Cohen, J. R., and R. Simnett. 2015. CSR and assurance services: A research agenda. Auditing: A Journal of Practice and Theory 34(1): 59–74.
Dhaliwal, D. S., O. Z. Li, A. Tsang, and Y. G. Yang. 2011. Voluntary nonfinancial disclosure and the cost of equity capital: The initiation of corporate social responsibility reporting. The Accounting Review 86(1): 59–100.
Dhaliwal, D. S., O. Z. Li, A. Tsang, and Y. G. Yang. 2014. Corporate social responsibility disclosure and the cost of equity capital: Therole of stakeholder orientation and financial transparency. Journal of Accounting and Public Policy 33(4): 328–335.
Dhaliwal, D. S., S. Radhakrishnan, A. Tsang, and G. Y. Yang. 2012. Nonfinancial disclosure and analyst forecast accuracy: International evidence on corporate social responsibility disclosure. The Accounting Review 87(3): 723–759.
Du, X., W. Jian, Q. Zeng, and Y. Chang. 2018. Do Auditors Applaud Corporate Environmental Performance? Evidence from China. Journal of Business Ethics 151(4): 1049-1080.
Griffin, P. A., and Y. Sun. 2013. Going green: Market reaction to CSRwire news releases. Journal of Accounting and Public Policy 32(2): 93–113.
Hay, D., W. R. Knechel., and N. Wong. 2006. Audit fees: A meta-analysis of the effect of supply and demand attributes. Contemporary Accounting Research 23(1): 141–191.
Houston, R. W., M. F. Peters, and J. H. Pratt. 1999. The Audit Risk Model, Business Risk and Audit-Planning Decisions. The Accounting Review 74(3): 281-298.
Huang, H. W., K. Raghunandan, T. C. Huang, and J. R. Chiou. 2015. Fee Discounting and Audit Quality Following Audit Firm and Audit Partner Changes: Chinese Evidence. The Accounting Review 90(4): 1517-1546.
Johnstone, K. M., and J. C. Bedard. 2003. Risk management in client acceptance decisions. The Accounting Review 78(4): 1003–1025.
Juan, Z. 2016. Carbon Information, Financial Opacity and Audit Pricing─Based on the Panel Data of Listed Company Joined the Carbon Disclosure Program in China. International Journal of Business and Social Science 7(2): 200-207.
Koh, K., and Y. H. Tong. 2013. The Effects of Clients’ Controversial Activities on Audit Pricing. Auditing: A Journal of Practice and Theory 32(2): 67-96.
Lawrence, A., M. Minutti-Meza, and P. Zhang. 2011. Can Big 4 versus Non-Big 4 Differences inAudit-Quality Proxies Be Attributed to Client Characteristics? The Accounting Review 86(1): 259-286
LópezPuertas-Lamy, M., K. Desender, and M. Epure. 2017. Corporate social responsibility and the assessment by auditors of the risk of material misstatement. Journal of Business Financeand Accounting 44(9-10): 1276-1314.
Lyon, J. D., and M. W. Maher. 2005. The importance of business risk in setting audit fees: Evidence from cases of client misconduct. Journal of Accounting Research 43(1): 133–151.
Lys, T., J. P. Naughton, and C.Wang. 2015. Signaling through corporate accountability reporting. Journal of Accounting and Economics 60(1): 56–72.
Palmrose, Z.-V. 1988. An analysis of auditor litigation and audit service quality. The Accounting Review 63(1): 55–73.
Pratt, J., and J. D. Stice. 1994. The effects of client characteristics on auditor litigation risk: Judgments, required audit evidence, and recommended audit fees. The Accounting Review 69(4): 639–656.
Ramanna, K. 2013. A framework for research on corporate accountability reporting. Accounting Horizons 27(2): 409–432.
Seetharaman, A., F. A. Gul, and S. G. Lynn. 2002. Litigation risk and audit fees: Evidence from U.K. firms cross-listed on U.S. markets. Journal of Accounting and Economics 33(1): 91–115.
Simunic, D. A., and M. T. Stein. 1996. The impact of litigation risk on audit pricing: A review of the economics and the evidence. Auditing: A Journal of Practice andTheory 15: 119–134.
Solomon, I., M. D. Shields, and O. R. Whittington. 1999. What do industry-specialist auditors know? Journal of Accounting Research 37(1): 191–208.
You, J., X. Wu, L. Luo, H. Shen, and X. Tan. 2021. New business as a bargaining factor in audit pricing: evidence from emission trading schemes. Accounting and Business Research, 1-24.
Zaman, M., M. Hudaib, and R. Haniffa. 2011. Corporate Governance Quality, Audit Fees and Non-Audit Services Fees. Journal of Business Finance and Accounting 38(1) and (2): 165-197.
Ziliak, S. T., and D. N. McCloskey. 2004. Significance redux. The Journal of Socio-Economics 33(5): 665-675.
連結至畢業學校之論文網頁點我開啟連結
註: 此連結為研究生畢業學校所提供,不一定有電子全文可供下載,若連結有誤,請點選上方之〝勘誤回報〞功能,我們會盡快修正,謝謝!
QRCODE
 
 
 
 
 
                                                                                                                                                                                                                                                                                                                                                                                                               
第一頁 上一頁 下一頁 最後一頁 top
無相關期刊