本研究以2012年至2023年臺灣有揭露審計公費之上市、上櫃與興櫃公司為樣本，並參考Bentley et al.（2013）與Du et al.（2020）所建構之審計公費模型，以最小平方法進行實證迴歸研究，探討企業違反勞動法令對審計公費定價之影響。實證結果顯示，違法次數與審計公費呈現負向關係，代表違法企業增加的營運績效可能大於違法帶來的營運風險，因此企業違法次數愈多，審計公費愈低；違法罰款金額與審計公費則呈現正向關係，顯示罰款造成的財務風險可能會使審計風險增加。另一方面，本研究亦考量會計師事務所特性對於審計公費定價之影響，將樣本依查核會計師事務所分群進行分析，研究結果多顯示違反勞動法令與審計公費未達到顯著關係，對於企業勞動法令遵循議題的風險評估可能是因查核會計師而異，而非因查核會計師事務所整體風格而異。

This study examines the relationship between the violations of labor laws and audit fee using data from Taiwanese listed, over-the-counter, and emerging stock companies from 2012 to 2023. Based on regression models adapted from Bentley et al. (2013) and Du et al. (2020), the research investigates how the occurrence, frequency, and penalty amounts of labor law violations affect audit fee pricing.
The empirical results reveal a negative relationship between the frequency of labor law violations and audit fee, suggesting that increased operational performance from labor law violations may outweigh the associated operational risks. Conversely, higher penalty amounts for labor law violations are positively associated with audit fee, indicating that financial risks from penalties may increase audit risk. Additional analysis considering audit firm characteristics shows that the assessment of labor law compliance risks in audit fee pricing may vary by individual auditors rather than by audit firm style.
This study contributes to the literature by examining the specific impact of labor law violations on audit fee, providing insights for auditors and policymakers on the evaluation of labor law compliance in audit risk assessment and the effectiveness of current labor regulations.

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