本研究以2016年至2023年台灣上市櫃公司為樣本，探討ESG負面報導對審計公費的影響及產業專精會計師的調節效果。實證結果顯示，基於媒體監督之觀點，ESG的負面報導增加了審計人員對重大不實表達風險的評估，進而提高審計公費。當會計師具有產業專精時，ESG負面報導與審計公費的正向關聯更為顯著，反映產業專精會計師為維護聲譽，對ESG負面報導產生的審計風險會更加審慎評估。此外，本研究進一步發現，公司治理層面的負面事件對審計公費影響最大，而產業專精會計師對社會責任及公司治理的負面事件尤為敏感。

This study investigates the impact of negative ESG news coverage on audit fees and the moderating effect of industry specialist auditors, using a sample of Taiwan listed companies from 2016 to 2023. From a media oversight perspective, empirical results indicate that negative ESG news coverage increases auditors' assessment of material misstatement risks, thereby leading to higher audit fees. The positive association between negative ESG news coverage and audit fees is more pronounced when the auditor is an industry specialist, reflecting that industry specialist auditors are more prudent in evaluating audit risks arising from negative ESG news to protect their reputation. Furthermore, this study finds that negative corporate governance incidents have the strongest impact on audit fees, and industry specialist auditors are particularly sensitive to negative events related to social responsibility and corporate governance.

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