資訊分析人員以及一些審計人員與客戶間互動的不同觀點理論都認為審計公費、非審計公費與裁量性應計項目三者間是共同決定的，而過去的相關文獻研究總是探討審計公費、非審計公費與裁量性應計項目片斷性的研究。本研究採用匯集審計公費、非審計公費與裁量性應計項目之聯立方程式模型，收集台灣上市及上櫃公司民國89年及90年相關財務資料。本研究實證結果發現：
　1.從審計服務到非審計服務產生了知識溢酬，也就是存在著範疇經濟。
　2.本研究沒有發現非審計服務增加了裁量性應計項目，研究發現非審計服務降低了裁量性應計項目。
　3.本研究發現與會計師事務所玩弄價格遊戲、行賄或供給與需求因素對裁量性應計項目之影響並不一致。

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