本研究由獨立性疑慮之角度，重新探討過去審計專業文獻討論甚多的會計師事務所規模與審計公費之關係。經採台灣上市櫃公司，2002至2005年之審計與非審計公費及公司相關屬性資料庫加以實證後，主要發現有如下數端：首先，本文再次地確認了會計師事務所規模對審計公費之正向影響。其次，當會計師與受查客戶間之獨立性疑慮較高時，獨立性疑慮將對會計師事務所規模與審計公費間之正面關係產生調節作用，亦即，會計師事務所規模對審計公費之正面影響，會受獨立性疑慮之提高而降低。本文之研究結果，除了可提供投資人多一項判斷會計師是否具獨立性之重要資訊外，並肯定了管制機構對非審計公費揭露政策之必要性。最後，本文將獨立性疑慮納入會計師事務所規模與審計公費之分析架構中，使該系列之文獻更為完整。

This study is looking through the angle of the independence concern in uncertainty; inquire to audit the relation between the auditor size and audit fees that had been discussed by professional documentaries. After adopting the listed and OTC firms in Taiwan, the audit report from 2002 to 2005 with auditing a related attribute database of audit fees and company. Empirically, the results show the, first, this research again confirmed that the auditor size have positive influence on audit fees. Second, when there is high uncertainty between auditor and the customer, the independent uncertainty will moderate the effect of the positive relation between auditor size and auditor fees, which means, the positive influence of the auditor size on auditor fees will reduce due to the increase of independent uncertainty. The result of this research not only provides investors one more judgment on whether CPA is independent enough, but also confirms the importance of non-audit fees expose policy in the government. Finally, this study brings the independent uncertainty into the analytical structure of the auditor size and audit fees, making the document of that series more complete.

第壹章　緒論	1
第一節　研究背景與動機	1
第二節　研究目的	3
第三節　論文結構	4
第貳章　文獻回顧與假說發展	6
第一節　會計師是否具獨立性之影響	6
第二節　會計師事務所規模與審計公費之關係	10
第三節　會計師獨立性與審計公費關係之討論	16
第參章　研究設計	18
第一節  研究架構	18
第二節　樣本選取	19
第三節　變數定義	20
第四節　實證模式	24
第肆章　實證結果分析與討論	25
第一節　敘述性統計	25
第二節　迴歸分析結果	42
第三節　敏感度分析	47
第四節　管理意涵	50
第伍章　結論、限制與建議	51
第一節　結論	51
第二節　研究限制	52
第三節　未來研究建議	52
參考文獻	54
表目錄
表3-2-1  樣本篩選表	20
表3-3-1　變數彙總表	23
表4-1-1　樣本敘述統計值 (四年合併)	26
表4-1-2  樣本敘述統計值 (2002年)	27
表4-1-3　樣本敘述統計值 (2003年)	27
表4-1-4　樣本敘述統計值 (2004年)	28
表4-1-5　樣本敘述統計值 (2005年)	28
表4-1-6  相關係數矩陣表-四年合併	31
表4-1-7  相關係數矩陣表-四年-非四大會計師事務所	32
表4-1-8  相關係數矩陣表-四年-四大會計師事務所	33
表4-1-9  會計師事務所經營規模 (2003年)	40
表4-1-10 會計師事務所專業人員教育程度 (2003年)	41
表4-2-1  四年合併迴歸結果	45
表4-2-2  迴歸分析結果 (2002-2005)	46
表4-3-1　四年合併迴歸結果	48
表4-3-2  迴歸分析結果 (2002-2005)	49

圖目錄
圖1-3-1 研究流程	5
圖3-1-1 研究架構	18
圖4-1-1 四大與非四大會計師事務所審計公費分佈圖	35
圖4-1-2 審計公費與非審計公費結構圖	36
圖4-1-3 審計公費與非審計公費趨勢圖	36
圖4-1-4 非審計公費佔審計公費比例	37
圖4-1-5 獨立性疑慮分佈圖 (審計公費平均數)	37
圖4-1-6 獨立性疑慮分佈圖 (非審計公費平均數)	38
圖4-1-7 會計師事務所家數分配比－按執行業務收入分類 (2003年)	40

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姜家訓與楊雅雯，2005，會計師事務所之產業專精及查核年資與盈餘品質之關係，當代會計，第六卷，第一期：23-60。
張文瀞與吳幸螢，2005，品牌聲譽、產業專業化與審計人員市場佔有率關聯性：取消審計公費下限分析，會計評論，第40期：91-118。
張仲岳與曹美娟，2005，台灣上市公司審計公費之決定因素，當代會計，第2期：125-152。
陳耀宗、劉若蘭、林坤霖，2003，產業專家、客戶滿意度與審計公費之關聯性研究，會計評論，第37期：31-52。
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