本研究旨在探討異常審計公費對投資者認知的盈餘品質之影響。「經濟依賴」觀點認為異常高的審計公費是對會計師的賄賂，對會計師獨立性產生負面影響，故會降低投資者認知的盈餘品質；另一方面，「增額努力」觀點認為異常高的審計公費是反映會投入更多查核資源，故會提升投資者認知的盈餘品質。實證結果顯示異常審計公費與盈餘反映係數呈正向關係，支持〞增額努力〞的觀點。另以橫斷面測試檢視，在高應計項目規模及未預期盈餘為正的公司，投資者處於對公司盈餘品質有較高疑慮的情況下，異常審計公費可以提高投資者認知盈餘品質的效果更明顯。穩健性測試發現，無論四大或非四大會計師事務所查核，異常審計公費都可以提高投資者認知的盈餘品質。

The study investigates the effect of abnormal audit fees on investors' perceived earnings quality. The view of economic dependence believes that abnormally high audit fees are bribes to the accountants, which would lower the quality of earnings perceived by investors due to a negative impact on the independence of the accountants. On the other hand, the view of incremental effort believes that the higher abnormally audit fees, the more checking expense would be devoted, in this way, it will enhance the quality of earnings that investors perceive. The results approve the view of incremental effort. In addition, using a cross-sectional test, the result shows that the companies with high accrual project scale and positive unexpected earnings, which the investors highly question about the company's earnings quality, obviously, the abnormal audit fees can improve the effect of investors' perception of earnings quality. Finally, the results show that the abnormal audit fees can improve the quality of earnings perceived by investors, irrespective of whether the financial statements are audited by the Big Four or not.

中文文獻
王月玲，1994，會計資訊內涵之研究─報酬預測模式與盈餘組成份子之關連性. 台灣大學會計研究所碩士論文。
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