本文旨在探討CFO名字罕見程度與審計公費之關聯性。CFO作為財報流程重要監督者，其特質會影響會計事務所對該案件之判斷，以及審計公費金額之議定，因此本文選擇以美國公司2006-2020年之資料作為樣本，探討名字罕見程度該特質是否對審計公費造成影響。實證結果顯示CFO名字罕見程度與審計公費為顯著正相關，意即若CFO名字越發罕見，事務所收取之公費越多。本文亦進一步探討公司特質調節效果，結果顯示當CFO權力越大或營運風險越高，會加劇CFO名字罕見程度與審計公費間之關係。本文採用CFO年齡中位數劃分樣本進行穩健性測試，發現年齡高或低並不影響實證結果。最後本文探討四大與非四大會計事務所對於該特質的重視程度是否存在差異，結果證實相較於非四大會計事務所，四大會計事務所對於CFO名字罕見程度較為敏感。

This paper explores the relation between CFO name commonness and audit fees. As a important supervisor of the financial reporting process, characteristic of CFO will affect the judgement of audit firms and the negotiation of the audit fees, so we selects the data of US companies from 2006 to 2020 as a sample to explore if name commonness, as a characteristic of CFO, will affect the amount of audit fees. The empirical results show that the uncommonness of CFO name is significantly positively correlated with the audit fees, which means that if the CFO name is rarer, the audit firm will charge more audit fees. We further explore the moderating effect of corporate traits, and the results show that when the CFO's power is greater or the operational risk is higher, the relationship between the rarity of the CFO's name and audit fees will be exacerbated. Also, we use median of CFO age to divide the sample for robustness testing and finds age does not affect the empirical results. Finally, we explore whether there is a difference in the importance of this trait between the Big4 and the non-Big4, and the results confirm that the Big Four are more sensitive to the rarity of the CFO name than the non-Big4.

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