本研究探討審計公費與公允價值衡量之資產佔資產總額比例的關聯性,以台灣20075-年至2014年上市櫃企業作為研究樣本。並進一步探討當公司設有審計委員會其以公允價值衡量之資產佔資產總額比例與審計公費之關聯性。 本研究發現以公允價值衡量之資產佔總資產比例越高,公司的審計公費會越低,則非公允價值衡量之資產佔總資產比例越高,公司的審計公費越高。本研究結果顯示以公允價值第二層級衡量之資產佔資產總額比例越高其審計公費越低,最後本研究發現當公司設置審計委員會其以公允價值衡量之資產之第一層級及第二層級的審計公費較低,顯示審計委員會對於公司衡量公允價值之資產具有監督的功能,能降低審計風險進而降低審計公費。
This study examines the association between audit fees and proportions of fair-valued assets, using publicly traded Taiwanese company data from 2007-2014. This study finds audit fees are negatively associated with the proportions of fair-valued assets. The negative association between the proportions of fair-value asset and audit fees that are fair-valued assets using Level 2 inputs is greater than its negative association with the proportions of fair-valued assets that is fair-valued using Level 1 and Level 3. In addition, audit fees are positively associated with the proportions of non-fair-valued assets. This study also finds that auditors charge less for firm with audit committee. Overall, the results suggest that greater use of fair-value measurement for non-financial assets and financial assets will decrease audit fees.