本研究探討CEO婚姻狀態與審計公費之關聯性。因過去研究顯示，單身CEO相比已婚CEO，所經營公司之營運風險及財報誤述風險較高，故本文將分析會計師是否會向單身CEO經營之公司收取較高審計公費。利用2000至2008年間美國上市公司作為樣本，無論使用全部樣本、子樣本，抑或是工具變數法，迴歸結果皆不支持單身CEO經營之公司將伴隨較高的審計公費，顯示CEO婚姻狀態所造成之風險差異非為會計師訂定審計公費時之參考因素。

This study investigates the relationship between CEO marital status and audit fees. Since prior studies suggest that firms led by single CEOs exhibit greater operating risk and misstatement risk. This paper examines whether auditors will charge higher audit fees to firms run by single CEOs. Using a sample of U.S. listed firms spanning the period 2000-2008, whether we use all samples, sub-samples, or instrumental variables approach, the regression results do not support the notion that firms run by single CEOs will be charged with higher audit fees. The results suggest that the risk difference caused by CEO marital status is not a factor considered by auditors when they determine the audit fees.

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