會計師出具繼續經營疑慮意見時會受到「經濟依賴」與「聲譽維持」之因素影響，然而，當會計師在做出此查核意見的決策判斷時，是否也受到非理性的心情因素所影響？根據過去許多研究指出，個人心情會受到天氣的影響乃至進一步影響其決策的過程及行為，因此當天氣不佳時會產生較負向的心情並傾向做出較負向的決策或判斷。本研究對於財務危機公司，探討會計師受到天氣驅動的心情變化進而影響其出具繼續經營疑慮意見的可能性，並將天空中雲層覆蓋量作為衡量會計師心情的代理變數進行分析，實證結果顯示雲層覆蓋量與會計師出具繼續經營疑慮意見的可能性呈顯著正相關。也就是說，當天氣為烏雲密佈的陰天時驅動負向心情，會計師出具繼續經營疑慮意見的可能性增加，也意味著會計師會受到非理性心情作用的影響。額外測試部分，結果發現當雲層覆蓋量為極高的壞天氣時，會增加會計師出具繼續經營疑慮意見的可能性。另一方面，在去季節效果之雲層覆蓋量為極低的好天氣時則會降低，與本研究假說結果一致。

The study investigates whether auditor will be affected by irrational moods factors when they make decision-making judgments on opinions. According to past studies on psychology and behavioral finance, personal moods will be affected by the weather and then affect its decision-making process and behavior. People would be in more negative moods in bad weather and tend to make negative decisions or judgments. Based on this point of view, the study will focus on the listed financial crisis companies headquartered in the United States from 2000 to 2018 to explore the possibility that weather-induced moods change will cause auditor to issue going concern decisions, and use the cloud cover in the sky as a proxy variables to measure the moods of auditor. The empirical results show that negative moods are positively correlated with the possibility of auditor issuing going concern decisions, supporting the study hypothesis. The additional experiment is consistent with the hypothesis of the study. The results of the study provide evidence that supplements the existing determinants of going concern decisions, stating that auditor will also be affected by irrational moods factors more than just "economic dependence" and "reputation protection".

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