本研究以台灣上市櫃公司為研究對象，在當前全球勞動力轉移、少子化衝擊及多元移工引進的社會轉型浪潮下，探討具社會衝擊性的工安事件對審計公費之影響。過去審計定價文獻多關注環境違規或整體ESG表現，本研究則聚焦於社會(Social)構面中涉及勞工安全與生命風險的具體負面事件，分析此類事件作為企業治理品質與內部控制訊號，如何影響審計公費之訂定。

在研究方法上，本研究採多元迴歸模型進行分析，並以資產規模建構配對樣本，進行實證分析。實證結果顯示，工安事件與審計公費之間存在顯著的正向關聯，即當企業發生工安事故時，次一年度之審計公費將顯著提升。此結果說明非財務資訊中的職安負面事件，確實會納入會計師對受查客戶之風險評估與定價考量中。此外，進一步分析也發現，審計公費會因工安事件的類別而有差異。本研究擴展了ESG審計研究領域，證實社會構面風險對審計定價的實質影響，並透過配對樣本分析，提供實證證據顯示工安事件具備風險預警價值，能協助大眾與監管機構在勞動力結構劇烈變動的時代下，具備前瞻地評估企業潛在的經營風險與治理品質。研究結論亦提醒企業管理階層，職場安全管理不僅關乎社會責任，更會反映於企業的審計成本，具備高度實務參考價值。

Amid global labor migration, demographic declines, and Taiwan’s active recruitment of diverse foreign workers, this study examines the impact of socially impactful industrial safety incidents on audit fees. While prior literature predominantly focuses on environmental violations or overall ESG performance, this research centers on the "Social" pillar—specifically negative events involving labor safety and life risks—to analyze how these incidents, as signals of corporate governance and internal control quality, influence audit pricing.

Employing a multiple regression model and a size-matched sample analysis, the empirical results demonstrate a significant positive correlation between industrial safety incidents and audit fees, with affected firms facing significantly higher fees in the subsequent year. This indicates that negative occupational safety events, as non-financial information, are incorporated into auditors’ risk assessments. Additional analysis further reveals that this impact varies by incident category.

This study extends the ESG auditing literature by confirming the material impact of social dimension risks on audit pricing. Through size-matched analysis, it demonstrates that industrial safety incidents offer important risk-warning value, helping the public and regulators proactively evaluate potential operational risks and governance quality amid drastic labor transitions. Ultimately, the findings remind management that workplace safety is not merely a social responsibility but is directly reflected in corporate audit costs, offering high practical value.

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