本研究旨在探討我國非審計服務公費揭露對會計師出具查核報告意見之影響。本文將查核意見區分為「乾淨的」（Clean）及「不利的」（Unfavorable）二種型態，以探討會計師出具之查核報告意見是否受到非審計服務公費的揭露而有所影響，在公費資訊揭露後，亦得以檢視非審計公費金額及比例與總公費金額是否影響會計師表示查核意見之獨立性。
在民國91至95年五個年度，共5,673筆樣本資料裡，其中有1,093筆符合我國非審計公費揭露規範，本研究參考Defond et al.（2002）及Lennox（2005）之研究建立查核意見迴歸模型，檢測公費揭露是否影響會計師出具查核意見之類型。
研究結果如下：（1）有無揭露非審計公費，不影響會計師出具查核意見之型態，（2）非審計公費金額及比例，不影響會計師表示查核意見（3）總公費金額不影響會計師表示查核意見。而主要原因係整體審計環境愈益嚴苛，會計師重視聲譽資本並求避免訴訟風險所致。

The purpose of this study is to investigate the impact of non-audit services disclosure on audit opinion. We divide audit opinion into two categories: clean opinion and unfavorable opinion, which are used to observe the effect of non-audit services disclosure. We also examine the association between audit opinion and either non-audit fees or total fees.
Collecting a sample of 5,673 firm-year observations over the period of 2002-2006, 1,093 observations are conformed with non-audit services disclosure. Our regression model refers to Defond et al.（2002）and Lennox（2005）, which is used to observe the association between fees and audit opinions.
There are three findings in this study: (1) Non-audit services disclosure or not is not associated with audit opinion (2) Non-audit fees is not associated with audit opinion (3) Total fees is not associated with audit opinion. Our results are consistent with market-based incentives, such as loss of reputation and litigation costs, dominating the expected benefits from compromising auditor independence.

王兼善，2002，非審計服務業務與會計師獨立性--對會計師出具繼續經營疑慮意見之影響，國立台北大學會計研究所碩士論文。
李建然與林秀鳳，2005，會計師任期與異常應計數之關聯性研究，管理評論，24(4)：103-126。
李建然與陳政芳，2004，審計客戶重要性與盈餘管理：以五大事務所組別為觀察標的，會計評論，第38期（1月）：59-80。
李建然、許書偉與陳政芳，2003，非審計服務與異常應計數之關聯性研究，會計評論，第37期（7月）：1-30。
林松樹，2001，大陸台商對非審計服務需求之研究，國立台灣大學會計研究所碩士論文。
胡靜妮，2002，非審計服務與會計師獨立性關係之實證研究，國立台北大學會計研究所碩士論文。
張文瀞，1992，我國上市公司審計品質替代衡量之研究，國立政治大學會計研究所碩士論文。
張肇夫，2003，，企業非審計服務需求對會計師獨立性影響之研究，淡江大學會計研究所碩士論文。
黃馨儀，1997，會計師提供非審計服務之研究，國立台灣大學會計研究所碩士論文。
傅鍾仁、張福星與陳慶隆，2005，審計失敗對會計師保守主義的影響：ENRON案是否存在產業蔓延效果？會計評論，第40期（1月）：37-61。
陳耀宗與吳姍穎，2004，產業專家、審計公費與事務所規模之研究，台灣會計評論，Vol 5-1：59-78。
楊炎杰與官月緞，2006，客戶重要性與非審計服務是否影響審計品質？Enron後的觀察，會計評論，第43期（7月）：27-61。
蔡其諭，2001，揭露程度與負債資金成本之關係，國立政治大學會計研究所碩士論文。
蔡慧玲，1998，企業對會計師事務所非審計服務需求研究，國立台灣大學會計研究所碩士論文。
劉佳怡，1999，我國企業即時財務揭露決定因素及資訊內涵之探討，東海大學管理研究所碩士論文。
Akerlof, G. 1970. The Market for Lemons：Quality Uncertainty and the Market Mechanism. Quarterly Journal of Economics 89：488-500
Ashbaugh, H., R. LaFond, and B. W. Mayhew. 2003. Do nonaudit services compromise auditor independence? Further evidence. The Accounting Review 78（3）：611-639
Arrunada, B. 1999. The Economics of audit Quality：Private Incentives and the Regulation of audit and Non-audit Services. Norwell MA：Kluwer Academic Publishers.
Becker, C. L., M. L. DeFond, J. Jiambalvo, and K R. Subramanyam. 1998. The effect of audit quality on earning management. Contemporary Accounting Research 15：1-24
Beller, J. D., and J. E. Hunton. 2001. Contingent economic rents：Precursors to predecisional distortion of client information. Working paper. University of South Carolina.
Benston, G. J. 1985. The Market for Public Accounting Services：Demand, Supply and Regulation. Journal of Accounting and Public Policy, 4, No.1, pp.33-79.
Chung, H., and S. Kallapur. 2003. Client importance, nonaudit services, and abnormal accruals. The Accounting Review 78 (4) 931-955
DeAngelo, L. E. 1981a. Auditor independence, “lowballing,” and disclosure regulation. Journal of Accounting and Economics 3 (2) 113-127.
DeAngelo, L. E. 1981b. Auditor size and auditor quality. Journal of Accounting and Economics 3 (3) 183-199.
DeAngelo, L. E. 1986. Accounting numbers as market valuation substitute：a study of management buyouts of public stockholders. The Accounting Review 61：400-420
DeFond, M., K. Raghunandan, and K. Subramanyam. 2002. Do nonaudit service fees impair auditor independence? Evidence from going concern audit opinions. Journal of Accounting Research 40：1247-1274.
Diamond, D., and R. Verrechia. 1991. Disclosure, Liquidity, and the Cost of Equity Capital. The Journal of Finance (September)：1325-1360
Dopuch, N., R. King, and R. Schwartz. 2001. Auditors’ independence：Appearance vs. fact. Working paper, Washington University.
Dopuch, N., R. King, and R. Schwartz. 2003. Independence in appearance and in fact: An experimental investigation. Contemporary Accounting Research 20 (1)：79-114
Dopuch, N. and D. Simunic. 1982. Competition in Auditing：An Assessment. Fourth Symposium on Auditing Research, University of Illinois：401-450
Dye. R. 1988. Earnings management in an overlapping generations model. Journal of Accounting Research 26：195-235
Elliot, R. K. and P. D. Jacobson, 1994. Cost and benefits of business information disclosure. Accounting Horizons：80-96
Francis, J., and B. Ke. 2006. "Disclosure of Fees Paid to Auditors and the Market Valuation of Earnings Surprises," Review of Accounting Studies, Vol. 11, No. 4, pp. 495-523.
Frankel, R. M., M. F. Johnson, and K. K. Nelson. 2002. The relation between auditors’ fee for non-audit services and earnings quality. The Accounting Review 77（Supplement）：71-105
Francis, J. and E. Wilson. 1988. Auditor Change：A Joint Test of Theories Relating to Agency Costs and Auditor Differentiation. The Accounting Review 63 (4)：663-682
Guesneric, R., P. Picard, and P. Rey. 1989. Adverse Selection and Moral Hazard with Risk Neutral Agents. European Economic Reviews 33：807-823
Healy, P. M. 1985. The effect of bonus schemes on accounting decisions. Journal of Accounting and Economics 7 (1): 85-107.
Healy, P. and T. Lys. 1986. Auditor Changes Following Big Eight Mergers with Non-big Eight Audit. Journal of Accounting and Public Policy 5：251-265
Jensen, M. M., and W. H. Meckling. 1976. Theory of the Firm：Managerial Bebavior, Agency cost and Ownership Structure. Journal of Financial Economics 3：305-360
Kaplan, S. 1985. An Examination of the Effects of Environment and Explicit Internal control on Planned Audit Hours. Auditing：A Journal of Practice and Theory 5(1)：12-25
Kennedy, D., and W. Shaw. 1991. Evaluating Financial Distress Resolution Using Prior Audit Opinions. Contemporary Accounting Research 8 (1)：97-114
Kinney, W., and R. Martin. 1994. Does auditing reduce bias in financial reporting? A review of audit-related adjustment studies. Auditing A Journal of Practice & Theory 13 (Spring) 151-156.
Knapp, M. 1985. Audit Conflict：an Empirical Study of the Perceived Ability of Auditors to Resist Management Pressure. The Accounting Review 60(2)：202-211
Krishnan, G. 2003. Does big 6 auditor industry expertise constrain earnings management？ Accounting Horizons (Supplement)：1-16
Lang, M. H., Lins, K. V., and Miller, D. P. 2003. ADRs, analysts, and accuracy：Does cross listing in the United States improve a firm’s information environment and increase market value. Journal of Accounting Research 41：317-345
Lang, M. H., and R. J. Lundholm. 1993. Cross-sectional Determinants of Analyst Ratings of Corporate Disclosure. Journal of Accounting Research 31：246-271
Lee, C. J., C. Liu, and T. Wang. 1999. The 150-hour rule. Journal of
Accounting and Economics 27:203-228.
Lennox, C. S. 1999. Audit Quality and Auditor Size: An Evaluation of Reputation and Deep Pockets Hypotheses. Journal of Business, Finance and Accounting, Vol. 26, Nos. 7 & 8：779-806.
Lennox, C. 2005. Audit Quality and Executive Officers’ Affiliations with CPA firms. Journal of Accounting and Economics. Vol. 39, No. 2: 201-231.
Mutchler, J; W. Hopwood, and J. Mckeown. 1997. The influence of Contrary Information and Mitigating Factors in Audit Opinion Decision on Bankrupt Companies. Journal of Accounting Research 35 ：295-310.
Ohlson, J. M., 1980. Financial Ratios and the Probabilistic Prediction of Bankruptcy. Journal of Accounting Research, 18, 1, 109-131.
Palmrose, Z. 1988. An Analysis of Auditor Litigation and Audit Service Quality. The Accounting Review 63 (1)：55-73
Pany, K. and P. Recker. 1984. Non-audit Services and Auditor Independence--a Continuing Problem. Auditing：A Journal of Practice and Theory 3 (2)：89-97
Pany, K. and P. Recker. 1988. Auditor Performance of MAS：A Study of its Effects on Decisions and Perceptions. Accounting Horizons 2(2)：31-38
Parkash, M., and C. Venable. 1993. Auditee incentives for auditor independence：The case of non-audit services. The Accounting Review 68（January）：113-133
Penman, S. 1980. “An empirical investigation of the voluntary disclosure of corporate earnings forecasts,” Journal of Accounting Research 18(Spring):132-60.
Reynolds, J. K., and J. R. Francis. 2000. Does size matter? The influence of large clients on office Level auditor reporting decisions. Journal of Accounting and Economics 30 (3)：375-400.
Securities and Exchange Commission. 2000. "Final Rule: Revision of the Commission's Auditor Independence Requirements." Washington, DC.
Simunic, D. 1984. Auditing, consulting, and auditor independence. Journal of Accounting Research 22 (Autumn)：679-702
Schipper, K. 1989. Commentary on earnings management. Accounting Horizons 3： 91-102.
Schipper, K. 2007. Required Disclosures in Financial Reports. The Accounting Review 82 (2)：301-326
Spence, M. 1973. Job Market Signaling. Quarterly Journal of Economics, 87 (3) 355-379
Sunder, S. 1997. Theory of Accounting and Control. St Paul, MN: South-Western College Publishing.
Verrechia, A. 1983. Discretionary Disclosure. Journal of Accounting and Economics 5：179-194
Wallance, W. A. 1980. The Economic Role of the Audit in Free and Regulated
Markets. Touche Ross & Co. Aid to Education Program.
Warfield, t. D., J. J. Wild, and K. L. Wild. 1995. Managerial ownership, accounting choices, and informativeness of earnings. Journal of Accounting and Economics 20 ：61-91.
Watt, R. and Zimmerman. 1986. Positive Accounting Theory. Englewood Cliffs, NJ：Prentice Hall.
Willingham, J. J. and P. D. Jacobson. 1985. A Research Response to the Dingell Hearings. The Auditor’s Report：1-4