本研究以台灣2014年到2019年有發行CSR報告書並經獨立第三方確信之上市上櫃公司作為研究對象，分別從CSR確信市場之供給者與需求者角度，探討公司是否選擇現任財簽事務所做CSR確信。由於會計師事務所提供之審計與確信所使用的方法、流程均有類似之處，故本研究認為若受查客戶選擇現任財簽事務所做CSR確信，則現任財簽事務所對受查客戶之查核經驗將可以外溢至其提供之確信服務，進而提高確信品質，將使受查公司更有意願委任現任財簽事務所做CSR確信。 本研究亦從CSR確信需求者角度，分別探討公司對於確信以及審計品質之需求是否影響其委任現任財簽事務所做CSR確信。根據合法性理論，影響社會層面較廣的公司，其受到的社會關注愈大，會使得公司較有誘因證明其在營運以及決策方面上符合社會期待，故其對於確信品質的需求較大；本研究探討合法性需求高的公司，是否委傾向任其現任財簽事務所做CSR確信，以獲得對確信品質的外溢效果。 此外，先前文獻指出，若會計師事務所同時對受查公司提供CSR確信服務，由於同時接觸受查公司的非財務資訊，而對這些非財務資訊取得了解，將有助於其執行審計服務，進而使會計師事務所提供較高的審計品質，造成知識外溢效果；本研究認為代理成本高的公司，審計品質需求也較高，會愈傾向將CSR報告書確信委任給公司現任財簽事務所，以獲得對審計品質的外溢效果。本研究實證結果指出，現任財簽事務所累積之審計經驗愈多，受查公司愈傾向委任其做CSR確信；本研究結果亦指出，合法性需求高以及代理成本高的公司，愈傾向選擇現任財簽事務所做CSR確信。 ;From the perspective of the suppliers and demanders of the CSR assurance market, this study explores whether the company chooses incumbent audit firm for CSR assurance. This study uses Taiwan-listed and OTC companies which have submitted and have their CSR reports assured by independent third party from 2014 to 2019 as the sample and explores whether the audit knowledge accumulation of the incumbent audit firm affect sample company to choose incumbent audit firm for CSR assurance. This study explores whether the demand of assurance quality of company affect them to choose incumbent audit firm for CSR assurance from the perspective of CSR demanders. Moreover, previous literature point out that if audit firm also provide CSR assurance for company at the same time would improve their audit quality which called knowledge spillover effect. This study also explores whether the demand of audit quality of company affect them to choose incumbent audit firm for CSR assurance. The empirical results of this study found that more audit knowledge accumulated by the incumbent audit firm will help it obtain the CSR assurance appointment by their client. The empirical results also found that the higher legality requirements of the company and the higher agency cost of company, the more likely it chooses incumbent audit firm for CSR assurance.
