本研究主要探討公司治理評鑑結果與委任四大會計師事務所時，是否影響其公司治理評鑑之等級。公司治理評鑑系統從2015年第一屆開始迄今已辦理第五屆。本研究係以2017年(第三屆)及2018年(第四屆)公司治理評鑑結果為研究對象，實證結果顯示，公司治理評鑑等級與委任四大會計師事務所之機率呈現顯著水準的正相關。其代表著，會委任四大會計師事務所的企業，相對重視著公司治理狀況，並且透過委任四大會計師事務所之審計品質，對公司財務資訊的透明度更具信心。

This study focuses on the results of corporate governance evaluations and the appointment of the Big Four, whether it affects the level of corporate governance evaluation. The corporate governance evaluation system has been in the fifth session since the first year of 2015. This study is based on the results of 2017 (3rd) and 2018 (4th) corporate governance evaluation. The empirical results show that the corporate governance evaluation level is significantly positively correlated with the probability of appointing the Big Four. It represents the company that will appoint the Big Four, and pays more attention to corporate governance, and by appointing the auditing quality of the Big Four, they are more confident in the transparency of the company's financial information.

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