本研究於Krishnan, Patatoukas, and Wang (2019)建立之基礎上，探討客戶集中度對審計公費的影響，並以2016年至2019年台灣上市櫃企業為樣本進行分析。實證結果顯示，客戶集中度與審計公費呈反向顯著，代表客戶集中度越高之企業，因供應鏈上的合作及資訊共享降低其營運複雜度，審計複雜度亦隨之下降，如此，會計師將執行更少的查核工作、投入較低的審計努力，故收取較低的審計公費；除分析全產業樣本，本文亦進一步探討產業類型對客戶集中度與審計公費關聯的影響，實證結果發現，當企業隸屬於電子產業之分類時，客戶集中度越高者，會計師收取的審計公費越少，該結果推論為產業群聚誘發之知識外溢效應所導致。

Based on Krishnan, Patatoukas, and Wang (2019), this study explores the impact of customer-base concentration (CC) on audit fees by analyzing listed companies in Taiwan from 2016 to 2019. The results show that CC is significantly and negatively related to audit fees, which means that the higher the CC, the lower the operational complexity due to cooperation and information sharing in the supply chain, and the lower the audit complexity, so the accountants will invest less audit effort and charge lower audit fees. In addition, this study also explors the impact of industry types on the relationship between CC and audit fees. The results show that when it comes to companies in the electronics industry, the higher the CC, the lower the audit fees charged by accountants, which is inferred to be caused by the knowledge spillover effect induced by industry clusters.

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