本研究以2009年至2023年間台灣經濟新報資料庫(TEJ)企業社會責任資料庫中的樣本為研究對象，探討在台灣法規強度較低與訴訟風險偏低的情況下，永續相關裁罰對審計公費之影響，再進一步分析不同ESG方面（環境、社會、治理）之違法情形對審計公費的影響是否存在差異。研究結果發現企業若發生環境相關違法行為，整體審計公費呈下降趨勢；發生治理相關違法行為，審計公費則上升的趨勢；發生社會相關違法行為則無影響。
本研究補足過往文獻多集中於資本市場反應的研究，轉而觀察企業永續違法行為在審計市場中是否受到關注，進一部探討ESG風險對會計師專業判斷與審計公費的潛在影響。此外亦進一步補充以往將ESG視為單一指標所忽略的構面異質性，並透過實證檢驗，提供監理機關了解永續違法對企業營運與審計實務影響的重要參考，進一步思考現行裁罰制度與揭露機制是否具備足夠的誘因與效果。

This paper examines the impact of sustainability-related penalties on audit fees in the context of low regulatory strength and low litigation risks in Taiwan from 2009 to 2023, and further analyzes whether there is a difference in the impact of ESG (environmental, social, and governance) violations on audit fees. The results of this paper show that the overall audit fees decreases when companies commit environmental-related violations, increases when companies commit governance-related violations, and has no effect when companies commit social-related violations.
This paper complements the previous literature that focuses on the capital market's reaction to corporate sustainability violations by observing whether corporate sustainability violations are a concern in the audit market, and further examines the potential impact of ESG risks on accountants' professional judgment and audit fees. In addition, the paper further supplements the structural heterogeneity that was overlooked in the past when ESG was regarded as a single indicator, and through empirical tests, it provides regulators with important references to understand the impacts of sustainability violations on corporate operations and auditing practices, and to further consider whether the current penalty system and disclosure mechanism have sufficient incentives and effects.

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