財政部為防止美國安隆公司破產事件中，會計師獨立性遭到質疑的問題，在我國出現，業於國內「證券發行人財務報告編製準則」第22條第1款作相關配合修訂，規定由2003起，發行人給付簽證會計師及所屬事務所等其非審計公費佔審計公費達特定比例，或達到特定金額，即應揭露審計與非審計公費金額及非審計服務之相關內容，以防範這類事件在我國發生。

　　本研究探討會計師是否會因為同時對同一客戶提供審計及非審計類服務，而影響到其獨立性，進而給予管理階層較大的盈餘管理空間，盈餘管理係以裁決性應計數及盈餘平穩化為代理變數。由於樣本有自我選擇偏誤的問題，本研究利用Heckman（1976）所提出的二階段選擇迴歸模型，以解決樣本自我選擇偏誤的問題。
　　本研究以2002及2003年台灣上市、上櫃及興櫃公司揭露之公費相關資訊進行研究，透過單變量分析及橫斷面迴歸分析進行研究。實證結果發現，會計師並未給予管理階層較大的盈餘管理空間，本研究推論非審計服務的提供並不會影響到會計師的獨立性。

　Ministry of Finance mandated the disclosure of fees paid to auditors in Annual Report on or after December 31,2003 （Guidelines Governing the Preparation of Financial Reports by Securities Issuers）. If the non-audit fees paid to auditors achieved the certain percentage of total audit fees or a certain amounts, the disclosure is necessary.

　This study investigates whether auditors compromise their independence and then compromise their audit quality when they provide audit and non-audit services simultaneously to their clients. This study examines whether non-audit fees are associated with earnings management. This study use discretionary accruals and earnings smoothing dummy variable to proxy the earnings management. To correct self-selection bias arises from the use of truncated and nonrandom samples we use a two-stage switching regression procedure developed by Heckman （1976）.

　This study choose the firms which listed on TSE & OTC. The period of data collection is from 2002 to 2003. Two test （univariate analysis and cross-sectional regression)are used to examines our hypothesis. From the study, we did not find auditors compromise their independence and then compromise their audit quality when they provide audit and non-audit services simultaneously to their clients．

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