近年來ESG(環境、社會與公司治理)議題備受關注，企業若因ESG爭議遭媒體揭露，除可能影響投資人信心外，亦可能提高會計師對其查核風險之認定，進而反映於審計公費之調整。本文以2010年至2023年台灣上市櫃公司為研究對象，探討負面ESG媒體報導是否影響會計師在審計公費訂定上的專業判斷，並進一步分析企業設置永續發展委員會是否具有調節效果。實證結果顯示，負面ESG媒體報導與審計公費呈顯著正向關係，顯示會計師面對ESG風險時傾向提高查核努力；若出現ESG負面新聞的公司有設置永續發展委員會，會計師傾向投入更多查核資源，進而使得審計公費增加。

In recent years, Environmental, Social, and Governance (ESG) issues have attracted considerable attention. When companies face media exposure due to ESG controversies, it can not only undermine investor confidence but may also lead auditors to perceive higher audit risk, potentially resulting in increased audit fees. This study investigates whether negative ESG media coverage affects auditors’ professional judgment in audit fee determination, using a sample of listed companies in Taiwan from 2010 to 2023. Furthermore, the study examines whether the establishment of a board-level sustainability committee moderates this relationship. The empirical results reveal a significant positive association between negative ESG media coverage and audit fees, indicating that auditors tend to increase audit effort when confronted with ESG-related risks. Moreover, for firms experiencing ESG controversies, the presence of a sustainability committee further intensifies audit scrutiny, leading to higher audit fees. These findings suggest that auditors allocate more resources when ESG risks are present, especially when formal ESG oversight structures exist, reflecting a heightened sense of audit complexity and responsibility.

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