以審計和策略的觀點，本篇論文探討公司策略是否會影響審計及非審計公費。策略管理的學者認為公司依策略導向會有不同的決策，也因此面臨不同的風險、資源配置和組織內控機制。參考學者Porter(1980)提出的競爭理論，本篇論文以台灣地區上市櫃公司2002-2013年為研究對象，使用台灣經濟新報資料庫(TEJ)的財務、審計及非審計資料，最終包含3,561個樣本取自327家公司。研究發現追求差異化的公司相對於追求成本領導的公司會有比較高的審計及非審計公費，換句話說，追求差異化的公司被視為風險較高者。

Drawing from research in auditing and strategy, this study examines whether firm strategy risks influence the audit and non-audit fees. The study uses a sample of 3,561 firms in the TSE and OTC market made by 327 Taiwan-based firms over a period of 12 years to test hypotheses linking firm business-level strategies to the fees. The findings indicate that firms pursuing differentiated strategies are more likely to be charged with higher audit and non-audit fees than firms pursuing the cost leadership strategy. In other words, differentiated strategies are regarded as riskier than the cost leadership strategy.

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