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

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