國內自2002年起規定證券發行公司在更換會計師事務所之後，若繼任之會計師事務所收取之審計公費降低，必須揭露審計公費資訊。主管機關希望藉此讓財務報導使用者可以瞭解公司支付給會計師事務所之審計公費是否存在太低之情況，進而讓財務報導使用者能主動關切與監督財務報導盈餘品質。本文發現若公司從大型會計師事務所更換至另一大型會計師事務所，且繼任之會計師事務所收取之審計公費降低時，確實會降低投資人在財務報導盈餘品質的認知。此外，當公司控制股東擔任董監事席次的比率較高，則公司更換事務所且審計公費降低，對投資人盈餘品質的認知信心的衝擊效果會更明顯。

Public companies which issue securities are required to disclose the audit fees when the initial audit fees of succeeding audit firms discounted since 2002. The authorities want to let financial statements users realize whether the audit fees paid to audit firms are deficient or not and make them actively concern and watch over the earnings quality of financial statement. The result of this study indicates that the investors’ perception to lower earnings quality is obvious when the initial audit fees paid to succeeding audit firm are discounted following the audit firm changes from one big audit firm to another big audit firm. Besides, the more directors and supervisors are controlled by controlling shareholders, the more reduction of investors’ confidence in earnings quality of financial statement.

依據「公開發行公司年報應行記載事項準則」之規範，國內從2002年開始，證券發行公司若有更換會計師事務所，且更換年度所支付的審計公費，較更換前一年度的審計公費減少者，應該揭露審計公費之資訊。主管機關希望強制要求公司揭露審計公費資訊，讓財務報導使用者能夠自行監督與評估財務報導盈餘品質。本文發現當公司從大型會計師事務所更換至另一大型會計師事務所時，若繼任之會計師事務所收取之審計公費降低，則會降低投資人對於財務報導盈餘品質的信心。特別是控制股東擔任董監事的比率較高，則衝擊財務報導使用者信心的程度越高。換句話說，當公司從大型會計師事務所更換至另一大型會計師事務所時，若繼任之會計師事務所收取之審計公費降低，則投資人認為此乃因為大型會計師事務所彼此之間，採用價格競爭之方式爭取客戶，導致審計品質可能受到影響，進而衝擊其對於財務報導盈餘品質的信心。 當投資人發現一家公司由大型會計師事務所更換至另一大型會計師事務所，同時繼任的會計師事務所收取較低的審計公費時，普遍會認為上述係大型會計師事務所之間藉由降低審計公費以爭取客戶所導致，可能造成審計品質受到影響，而使得投資人對於財務報導盈餘品質形成疑慮。基於提升投資人對於財務報導品質的信心，是健全資本市場發展的重要因素。儘管目前文獻顯示會計師事務所收取的初次審計公費降低，並不一定會影響審計品質，但是，本文發現繼任之會計師事務所收取之初次審計公費降低時，卻會影響投資人對於財務報導盈餘品質的信心。因此，主管機關可能要思考是否需要擬定相關措施，以減少繼任之會計師事務所降低初次審計公費之情況，或是對於初次審計公費降低之公司，輔以更多財務報導品質之監督措施 (例如將財務報表列為實質審查之對象等)，以避免投資人對於財務報導盈餘品質之信心受到影響，進而影響資本市場之健全發展。

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