過去研究指出會計師出具之查核意見與更換會計師有關連，因而本研究欲探討英國在2014年開始實施新式查核報告之後，由於新式相較於舊式查核報告中會計師使用了更多負面語氣字眼來捕捉受查者的潛在風險，因此新式查核報告中揭露較多負面語氣字眼是否也會讓受查者產生更換會計師的動機；此外，現今社會不僅重視公司之財務狀況，亦重視環境、社會、公司治理(ESG)等相關層面永續議題，對此本研究亦探討ESG字眼所佔之篇幅比與更換會計師之關聯。本研究結果顯示，負面語氣字眼篇幅比與更換會計師呈現顯著正相關，表示會計師於查核報告中揭露越多負面語氣字眼將會提高公司更換會計師之動機；ESG字眼篇幅比與更換會計師之關聯性未達統計上之顯著水準，若未來ESG相關議題更受重視，查核報告中較多的ESG風險揭露對更換會計師的影響可能會更為顯著正相關。

Prior studies found that audit opinion is related to auditor switch. Therefore, this study investigates after United Kingdom started adopting ISA700, because extended audit report used more negative and uncertain tone to capture auditee’s underlying risks, whether more negative tone words disclosed in extended audit report will prompt auditee to have motivation switching auditor. However, stakeholder not only pays attention to the company’s financial condition, but also pays attention to a company’s performance of environmental, social and corporate governance. For this reason, This study also investigates the relationship between the length of the ESG word in extended audit report and auditor switch. The result shows that the length of the negative tone word in extended audit report is significantly positively correlated with auditor switch. It means more negative tone words disclosed in extended audit report will prompt auditee to have motivation switching auditor. Besides, the empirical shows that the length of the ESG word in extended audit report has no significant effect on auditor switch. If ESG related issues draw more and more attention in the future, the length of the ESG word in extended audit report will more significantly positively correlate with auditor switch.

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