近年來，ESG 議題逐漸成為資本市場、主管機關及會計師事務所關注之重要議題。ESG 表現不僅影響投資人對企業風險與資訊品質之評估，也可能進一步影響會計師對客戶承接與續任之風險判斷。本研究旨在探討企業 ESG 評級與委任會計師更換之關聯性，並進一步檢驗 ESG 評級是否會影響企業向上更換會計師之可能性。
本研究以 2016 年至 2024 年台灣非金融業上市櫃公司為研究樣本，使用台灣經濟新報資料庫之財務資料及 TESG 永續評級資料進行實證分析，最終樣本為 11,920 筆公司年度觀測值。實證結果顯示，企業 ESG 評級與會計師更換機率呈顯著負向關聯，表示 ESG 表現較佳之企業，其未來更換會計師之可能性較低。進一步拆分 ESG 三構面後，本研究發現治理構面對會計師更換之影響較為明確，顯示治理品質較佳之企業可能具備較完善之內部監督機制與較佳之財務報導品質，進而降低會計師所面臨之審計風險。此外，本研究亦發現 ESG 表現較佳之企業較可能向上更換會計師，表示高 ESG 評級企業可能更重視資訊品質、外部監督效果及企業聲譽，因而傾向選擇具較高審計品質與聲譽之四大會計師事務所。
本研究之結果顯示，ESG 評級不僅可作為企業風險與資訊品質之衡量指標，亦可能影響會計師與企業間之委任關係。本研究補充 ESG對審計風險影響程度之相關文獻，並提供會計師續任與ESG評級關聯性之直接證據。

ESG issues have become increasingly important to capital markets, regulators, and audit firms. Corporate ESG performance may affect not only investors’ assessments of firm risk and information quality, but also auditors’ client acceptance and continuance decisions. This study examines the association between corporate ESG scores and auditor switching, and further investigates whether firms with higher ESG scores are more likely to switch upward to higher-quality auditors.
Using Taiwan-listed and over-the-counter non-financial firms from 2016 to 2024, this study obtains financial data and TESG sustainability scores from the Taiwan Economic Journal database. The final sample consists of 11,920 firm-year observations. The empirical results show that ESG scores are negatively associated with the likelihood of auditor switching, suggesting that firms with better ESG performance are less likely to change audit firms. Further analysis of ESG components indicates that the governance dimension has a clearer negative association with auditor switching. In addition, this study finds that firms with higher ESG scores are more likely to switch upward to Big Four auditors, implying that high-ESG firms may place greater emphasis on financial reporting quality, external monitoring, and corporate reputation. These findings suggest that ESG scores are relevant to auditors’ risk assessments and firms’ auditor choice decisions.

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