本研究旨在探討異常審計公費是否會影響銀行貸款利率，過去研究異常審計公費的文獻多探討其與審計品質間之關聯性，因銀行是財務報表使用者之一，銀行會根據借款者的財務資訊來決定貸款的利率和條件，而財務報導品質重大地取決於審計品質，故本研究進一步推論異常審計公費與銀行貸款利率有關。本研究以2004年至2013年美國上市公司之資料為樣本進行迴歸分析，實證結果顯示，異常審計公費與銀行貸款利差呈顯著正相關，此結果之經濟意涵代表就銀行觀點而言，當異常審計公費越高時，其反映的是財務報表可信度降低，使得銀行在進行徵信時無法評估企業真實狀況，因資訊不對稱而要求較高利率作為補償。

This research examines whether abnormal audit fee is related to bank loan pricing. Most of the previous studies on abnormal audit fees focus on the relationship between abnormal audit fees and the audit quality. Banks use the financial reports to evaluate the financial condition of the borrowers in order to determine the loan interest rate. The quality of the financial report depends on the audit quality, so the hypothesis of this study is abnormal audit fees will affect bank loan pricing. The sample consists of United States listed companies during the period from 2004 to 2013. The result of this study shows that the borrower who pays more abnormal audit fees will have higher bank loan spread. From the perspective of the bank, the higher abnormal audit fees represents the weakness of the quality of financial reports, so the bank will charge higher interest rate as compensation.

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