本文探討金融監督管理委員會修法揭露公費條例後，觀察2005年至2012年事務所規模、任期及審計公費是否影響審計品質。本研究以裁決性應計數衡量審計品質，並加入公司產業營運狀況與公司治理為干擾變數，則樣本為5,508筆觀察值。
本研究以多元迴歸分析統計方法，瞭解揭露公費收入與審計品質間關聯性，加上事務所規模與任期時，能否提升審計品質。實證結果，審計公費與裁決性應計數呈顯著負相關，非審計公費與裁決性應計數呈顯著正相關，顯示當事務所收取審計收入時，事務所是以所需成本與時間進行查核工作，維持應有之品質，但事務所執行受查者非審計服務時，使得裁決性應計數提高，事務所對重要客戶有經濟依賴性可能，因而使信任弱化。事務所規模與裁決性應計數呈不顯著，但事務所任期與裁決性應計數呈顯著負相關，不管規模大小事務所對產業客戶特性愈了解，愈能抑制管理當局操縱盈餘問題。
After this study aims to examine discusses the Financial Supervisory Commission public audit fees modify law. The industry samples of the thesis are during 2005 to 2012. It will consider the impact of company industry’s revenue and variable distributions of company’s management, and exposes audit fee and financial information about 5,508 samples.
The thesis uses description statistical and multiple regression analysis to understand improvement of audit fees between the relationship of audit fee and audit quality, and CPA firm’s scale. The audit quality and discretionary accruals are negative relation, and non-audit fees and discretionary accruals are positive relation. It shows that when CPA Firm charges higher audit service fees, CPA firm will increase audit cost and time to maintain the quality. Besides, the results show that the relation of audit fees and discretionary accruals is not apparent, and CPA firm’s tenure relates to discretionary accruals negatively. It tells that if CPA firm’s understands customer’s characteristic, they will restrain the problems of authority to manipulate revenue.
