由於公眾環境意識抬頭，認為企業經濟活動對環境產生負面之影響，因而 對企業環境責任之要求日益強烈。本文旨在探討會計師品質與企業環境責任之 關係。首先採用固定效果模型估計個別會計師品質，然後以企業回收清除處理 費之繳納情形衡量衡量企業環境責任之表現，檢驗會計師品質與企業環境責任 之關係。本研究以 2007 年至 2012 年回收清除處理費之資料為樣本，實證結果 顯示：(1) 會計師品質愈高愈能偵知查核客戶短漏回收清除處理費之行為，其 企業環境責任表現愈佳；(2) 會計師品質愈高愈能降低查核客戶回收清除處理 費之短漏金額，其企業環境責任表現愈好。 Corporation now undertakes more environmental responsibility due to growing public awareness of environmental issues and concerns about negative environmental impact of business activities. The aim of this research is to examine the relationship between auditor’s quality and corporate environmental responsibilities. This study employs the fixed-effect model to estimate the quality of each auditor and evaluates corporate environmental performance by examining whether and how companies comply with environmental regulation. This paper uses the recycling fees payment data during 2007-2012. The empirical results indicate that there is a positive and statistically significant relationship between auditor’s quality and corporate environmental responsibilities. In addition, the results also suggest that higher-quality auditor can decrease noncompliant behaviors and have positive impact on corporate environmental responsibilities.
