臺灣博碩士論文加值系統

本研究針對2015年至2022年之有編制永續報告書的上市（櫃）公司為研究樣本，探討第三方確信服務提供者的類型對永續報告書品質的影響，並進一步分析會計師事務所在同時提供確信服務與財報簽證的情形下以及產業專業性的因素，對永續報告書品質的影響。實證結果發現永續報告書由會計師事務所提供，其永續報告書的品質較低。再者，當公司的永續報告書確信服務與財報簽證服務由同一會計師事務所或會計師提供，皆對提高永續報告書的品質有正向幫助，然而相較於個人層面，財報簽證與確信服務之間的知識轉移效果在組織的層面下較為彰顯。而產業專精的事務所相較於非產業專精的事務所對於提升永續報告書的品質更有影響力，然而在會計師層面，產業專精的效果則無顯著影響，並且在確信服務提供者與財報簽證提供者相同的條件下，無論是否具備產業專精的因素，組織的知識外溢效果皆會大於個人。

This study uses listed OTC companies that have prepared sustainability reports from 2015 to 2022 as the research sample. Explore the impact of the type of third-party assurance service provider on the quality of sustainability reports. And further analyze the impact of accounting firms on the quality of sustainability reports when accounting firms provide assurance services and financial report certification at the same time, as well as factors of industrial professionalism. Empirical results show that the sustainability reports provided by accounting firms are of lower quality. Furthermore, when the company’s sustainability report assurance service and financial report verification service are provided by the same accounting firm or accountant, both will have a positive help in improving the quality of the sustainability report. However, compared to the individual level, the knowledge transfer effect between financial reporting verification service and assurance services is more evident at the organizational level. Firms that specialize in industries are more influential in improving the quality of sustainability reports than firms that are not specialized in industries. However, at the accountant level, the effect of industrial specialization has no significant impact. And under the same conditions as the assurance service providers and financial reporting verification providers, regardless of whether they have industry expertise or not, the knowledge transfer effect of the organization will be greater than that of the individual.

目 錄 i
圖 目 錄 ii
表目錄 iii
第一章 緒論 1
1.1 研究背景與動機 1
1.2 研究範圍與目的 3
1.3 研究架構 4
第二章 文獻探討 6
2.1 永續報告書的發展 6
2.2 確信服務機構 7
2.2.1 確信服務與財報簽證服務 8
2.2.2 產業專家 11
第三章 研究方法 12
3.1 資料來源與研究期間 12
3.2實證模型 13
3.3變數定義與衡量 14
3.3.1應變數 14
3.3.2自變數 15
3.3.3控制變數 17
第四章 實證結果與分析 21
4.1 敘述性統計 21
4.1.1敘述性統計量 21
4.1.2相關係數分析 22
4.1.3單變量分析 24
4.2實證結果 25
第五章 結論與建議 29
5.1研究結論 29
5.2研究限制與建議 30
參考文獻 31

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