本研究使用2000年至2020年的美國公開發行公司作為樣本，測試CEO貪婪特質對審計公費之影響，貪婪的人透過犧牲他人的權利，換取個人的利益，若公司的CEO具有貪婪特質，可能會以犧牲利害關係人權力的方式換取個人的財富，對公司應是屬於較高風險的警訊。實證結果顯示CEO貪婪與審計公費呈現正向關係，代表在查核公司財務報表的會計師眼中，貪婪特質會面臨較高的風險，因此收取更高的審計公費。本研究觀察其他因素對CEO貪婪的調節效果，結果顯示，CEO權力越大，貪婪所造成的負面影響越嚴重，以及產業專家會計師和較多的分析師追隨可以降低CEO貪婪所帶來的負面影響。為測試實證的穩健性，以CEO個人作為區分標準，將樣本中該CEO的貪婪數值做平均進行迴歸，結果仍為正相關，顯示本研究之結果係屬穩健。

This study use data from listed companies in the United States from 2000 to 2020 as samples to examine the influence of CEO greed on audit fees. Greedy individuals sacrifice the rights of others for personal interest. If a company's CEO exhibits greedy traits, it may imply the pursuit of personal wealth at the expense of stakeholders' rights, signaling a higher risk for the company. Empirical results indicate a positive correlation between CEO greed and audit fees. This suggests that in the eyes of auditor examining a company's financial statements, greedy traits pose higher risks, leading to higher audit fees. This study observes the moderating effects of other factors on CEO greed. Results indicate that the greater the CEO's power, the more severe the negative impact of greed. Additionally, industry expert auditors and a larger following of analysts can mitigate the adverse effects of CEO greed. To test the robustness of the empirical evidence, using the CEO's individual greed values as a distinguishing criterion and regressing the average greed values within the sample, the results still show a positive correlation, indicating the robustness of the study's findings.

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