過去台灣關於產業專家審計費用的研究主要著重於會計師的屬性、特質或輪調制度的改變，從會計師角度探討產業專精對審計公費的影響。本研究延伸自Bills et.al (2015)的研究，從客戶產業特性角度切入，探討在台灣競爭激烈的審計公費市場環境下，客戶的產業同質性是否會增強產業專精的產品差異化優勢，進而提高審計公費，或者加強其在規模經濟上的優勢，降低審計公費。本研究實證結果顯示，產業專家與產業同質性的交乘項呈現顯著正向關聯，這意味著在同質性較高的產業中，產業專家會計師在產品差異化方面有較明顯的優勢，因此能夠收取較高的審計公費。

In the past, research on industrial expert audit fees in Taiwan mainly focused on the attributes, characteristics, or changes in the rotation system of auditors, and explored the impact of industrial specialization on audit fees from the perspective of auditors. This study extends from the research of Bills et.al (2015), starting from the perspective of client’s industry characteristics, and explores wheth-er the client’s industry homogeneity will enhance the product differentiation advantage of industry specialization in Taiwan's fiercely competitive public audit market environment. , thereby increasing audit fees, or strengthening its advantages in economies of scale and reducing audit fees. The empiri-cal results of this study show that the cross-multiplication term between industry experts and industry homogeneity shows a significant positive relation, which means that in industries with high homoge-neity, industry expert auditors have obvious advantages in product differentiation. Therefore, it can charge higher audit fees.

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