| 摘要Abstract | 由於以往我國有關審計公費研究，其資料均由問卷調查方式取得 審計公費資料，造成研究有許多限制。而我國證期會規定自民國 91 年年報起，為使投資人能夠評估會計師提供非審計服務是否影響其獨 立性，在符合一定條件下之公開發行公司必須揭露審計及非審計公 費，因而引發本研究根據不同資料來源來探討審計公費決定因素之動 機，以突破過去有關審計公費研究之限制。 本研究分別從「公司交易複雜度」、「公司面臨之訴訟風險」及「傳 遞資訊功能及代理成本」三大類別決定因素，並以非審計公費為控制 變數，來探討我國上市公司審計公費之決定因素。本研究研究結果發 現：公司交易複雜度、公司面臨之訴訟風險及代理成本均為審計公費 之重要決定因素，而非審計公費與審計公費則未發現有顯著關聯性。Since the previous research on audit fees for Taiwanese listed firms was based on the survey data, these research findings were limited in that the accuracy of the survey data on audit fees was in doubt. In order for the investors to evaluate the auditor independence in case of the auditor’s providing non-audit service, the Securities and Futures Exchange Commission (SFEC) requires that Taiwanese public companies have to disclose information on audit fees and non-audit fees if certain criteria are met, starting from the annual report of the year 2002. As more accurate data on audit fees are available, the study intends to empirically examine the determinants of audit fees for Taiwanese listed firms. This study hypothesizes that transaction complexity, litigation risk, and agency cost are major determinants of audit fees. This study also uses non-audit fees as a control variable. The research results of this study support these hypotheses. However, the association between audit fees and non-audit fees is insignificant. |