本研究主要探討天氣狀況對審計品質的影響。跳脫審計文獻過往思維融入心理學觀點，參考行為財務學文獻使用會計師事務所分所城市之雲量覆蓋值做為天氣變數來衡量審計人員之心情，藉以連結與審計品質的關聯性。實證結果顯示去除季節性影響後，天氣狀況與審計品質呈正相關，天氣狀況愈晴朗(雲量覆蓋值愈低)誘發審計人員心情更加愉悅，產生樂觀積極正向的想法，誠實地遵守道德決策，增進其獨立性，並提高其生產力、自信心與解決問題的能力，進而提升審計品質。此外，額外實證發現具產業專精之審計人員的審計品質較不受天氣狀況影響。

This study explores the impact of weather conditions on audit quality. Based on psychological and behavioral finance literature, we exploit variation in local sunshine to measure the auditor's mood and develop a new prediction that weather-induced positive moods improve the audit quality. Taking the US-listed companies from 2000 to 2018 as a sample, the empirical results show that de-seasonal cloud cover was negatively correlated with audit quality. Furthermore, additional empirical findings have revealed that the audit quality of industry-specialized auditors is less affected by weather conditions.

周賓凰、池祥萱、周冠男、龔怡霖(2002)。行為財務學：文獻回顧與展望。證券市場發展季刊，14，1-48。
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