已有許多研究顯示異常審計公費會對審計品質造成影響，這種影響有正有負，一部分人認為，高的異常公費意味著經濟依賴或賄賂，造成審計品質下降；而另有一部分人認為，較高的公費意味著會計師投入了較多努力，能提升審計品質。鑑於異常審計公費與審計品質的關係有兩派說法，根據這些文獻，延伸出本文的研究目標-異常審計公費與分析師盈餘預測之間的關係。本文經過分析後發現異常審計公費與分析師預測的準確性呈負相關，與分析師預測的離散性之間的關係則不顯著，這代表著異常高的審計公費伴隨著較低的審計品質，進而降低了分析師的預測準確性。

Many studies have shown that abnormal audit fees affect audit quality. This impact has both positive and negative effects. Some studies indicate that high abnormal audit fees mean economic bonding or bribery, resulting in a decline in audit quality; while others suggest that higher fees mean more audit effort, leading to higher audit quality. Due to the competing views about the relationship between abnormal audit fees and audit quality above, the purpose of this study is to examine whether abnormal audit fees are associated with analysts' earnings forecasts. The results suggest that abnormal audit fees are negatively associated with the accuracy of analysts' forecasts, while there is no significant relationship between abnormal audit fees and forecast dispersion. This means that abnormal audit fees are accompanied by lower audit quality, which in turn reduces the analysts' forecast accuracy.

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