本研究目的是在探討沙氏法案發佈前後審計公費、非審計公費及會計師獨立性三者在的關係。由於沙氏法案禁止簽證會計師提供部分非審計服務給受查核的客戶，此舉在一般人的認知上，認為會對於會計師的獨立性有所提升，本研究即在此一架構下進行實證，本研究以經績效調整後之裁決性應計項目絕對值來作為衡量審計人員獨立性的指標，分別檢視2000年至2003年間審計公費、非審計公費和經績效調整後之裁決性應計項目絕對值之間的關聯。

實證結果顯示，在沙氏法案發佈前非審計公費的確會影響到會計師的獨立性，但是在沙氏法案發佈之後，藉由法律對非審計服務的限制，非審計公費和會計師獨立性之間已無顯著相關。

本研究利用公費預測模型，探討異常審計公費與查核會計師的獨立性之間是否有關聯，實證結果顯示會計師的獨立性與異常審計公費呈現負相關，而且不論在沙氏法案頒佈前後，異常審計公費均會影響獨立性。

This paper examines whether the passing of the Sarbanes-Oxley Act is associated
with enhanced auditor independence, by checking fees paid to auditors for audit and non-audit services during the period 2000 to 2003. It is expected that the Act will enhanced auditor independence because most of the previous non-audit services are
restricted.

We find a statistically significant positive association between non-audit fees and the absolute value of performance-adjusted discretionary accruals in 2000 and 2001, but lack of association in 2002 and 2003(after passage of the Sarbanes-Oxley Act). This lack of
association in 2002 and 2003 may be a result of the passage of Sarbanes-Oxley Act.

we extend our empirical analysis by using a fee estimation model to predict abnormal audit and non-audit fees. We find evidence that clients with higher abnormal autit fees are
more likely to damage auditor’s independence.

Overall, our results are the Act is associated with enhanced auditor independence.

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