非審計服務的提供是否會影響審計品質？企業社會責任（CSR）報告確信服務與財務報表審計之例證

Does Providing Non-audit Service Impact Audit Quality? Evidence of Corporate Social Responsibility (CSR) Report Assurance and Financial Report Audit Quality

為增進上市櫃公司企業社會責任之履行，台灣證券交易所在2014年訂定規範，要求符合規範條件的上市櫃公司必須在2015年編製及揭露其企業社會責任報告書。此外，食品及以食品為主要業務的相關公司，必須針對其編製之企業社會責任報告書取得會計師確信意見，企業社會責任報告書之確信服務成為會計師的重要非審計服務之一。然而，學術及實務上對非審計服務對審計品質的可能影響仍有所爭議。雖然，不少過去研究對於此議題加以探討，但並未有針對企業社會責任報告書提供確信服務的相關證據。由於企業社會責任報告書的確信意見將會放在報告書中，提供給包括投資人、債權人及主管機關等外部使用者，與其他非審計服務意見主要提供給管理當局，在本質上有很大的不同。因此，本研究旨在探討會計師為其審計客戶提供企業社會責任報告書確信服務對審計品質的影響。實證結果顯示，企業社會責任報告書確信服務和財務報表審計由相同會計師提供的公司，其實質盈餘管理和裁決性應計盈餘管理程度皆較低。換言之，為審計客戶提供企業社會責任確信服務對審計品質有正面影響；此外，研究結果顯示，此影響在合夥人層級較事務所層級更為顯著。

The joint provision of audit and non-audit services by auditors has been discussed intensively in the literature; however, the effects of providing non-audit services on audit quality remains a matter of debate. The assurance of CSR report differs from other non-audit services in terms of users, level of supervision, and influence of reputation; and it has recently been mandated for food industry in Taiwan. This study aims to explore the effects of engaging auditors to provide CSR assurance services for their audit clients on audit quality. The empirical results reveal that companies that receive CSR assurance services as well as audit services for their financial statements from a single audit firm display significantly lower real earnings manipulation and lower absolute discretionary accruals. In other words, providing CSR assurance service for audit clients has positive impact on audit quality. Our results also indicate that the association between the provision of CSR report assurance services to audit clients and audit quality is more pronounced at the audit partner level.