本研究採用2007至2012年中國大陸及2005至2012年香港銀行業金融機構財務報表中所揭露之公允價值層級資料探討公允價值層級與產業專精會計師對審計公費之關聯性,本研究扣除無法使用之資料後利用143筆資料進行分析。研究結果發現,中國大陸之樣本中審計公費與公允價值金融資產第一層級之關聯性比其與公允價值金融資產第二層級之關聯性更具顯著性,至於產業專精會計師與審計公費之關聯並無顯著影響;而香港樣本中會計師在查核公允價值金融資產第二層級與公允價值金融負債第二層級時會收取較高的審計公費,而對於會計師查核公允價值金融資產第三層級與公允價值金融負債第三層級所收取的審計公費並無高於公允價值金融資產第二層級與公允價值金融負債第二層級。目前探討公允價值的文獻當中,極為少數採用公允價值層級來區分,本文能對後續之研究將頗有助益。
Using the information about fair value hierarchy in the financial statements released by China’s banking institutions during 2007 to 2012 and Hong Kong’s during 2005 to 2012, this study examines the association between fair value hierarchy and audit expertise on audit fees. Discarding the incompetent information, there are 143 data adopted in the study as the sample for analysis. The findings in this study showed a stronger association between audit fees and level 1 fair value assets than those between level 2 in China’s sample. As for the association between audit expertise and audit fees, it had no significant relevance. Whereas in Hong Kong’s sample, accountants charged higher audit fees on level 2 fair value assets and level 2 fair value liabilities. As for audit fees charged by accountants for both level 3 fair value assets and fair value liabilities, the amounts were lower. Currently, only a few of papers discussing the topic of fair value utilize fair value hierarchy as the method to show the differences. The findings in this study would be beneficial to future researches.