沙賓法案後改寫資本市場的監管環境，政策推行與法規制度的演進都是為了達成良好的治理環境與公平市場，其中強制設置的審計委員會是與獨立性具有強連結性的功能性委員會，本研究欲觀察臺灣上市上櫃公司其審計委員會特定特性是否能消弭獨立性疑慮，同時考量多項審計委員會特性與非審計公費的關聯性，另將非審計服務分類別進行迴歸分析。研究結果發現「審計委員會規模、成立年數、委員任期」均與非審計公費呈顯著負相關，而「審計委員會開會次數」與非審計公費呈顯著正相關。另外以另一種衡量方式：非審計公費占總公費比例加強佐證，發現「審計委員會開會次數」仍為顯著正相關，而「審計委員會委員任期」仍為顯著負相關。
綜觀市場趨勢，近年強調法律遵循與風險因應，如何優化風險評估流程是監管者將面臨的議題，故法律諮詢可能會是企業未來潛在需要的非審計服務；而基於權衡獨立性，本研究提供一項參考指標：可以透過直觀的特性初步篩選具有特定特性的審計委員會，趨使在企業裡身為監管角色的審計委員會能夠鞭策自我提升整體品質以期轉化為企業價值；過往雖然有相似文獻，但研究設定與時空背景不同，本研究進行統整且比較其中的異同作為與西方的比較並提供可能的差異推論。

After the Sarbanes-Oxley Act, the regulatory environment of capital market was rewritten. The implementation of policies is aimed at achieving better governance and a fair market. Among them, the mandatory “audit committee” is a functional committee with strong connection with independence. This study aims to observe whether the specific characteristics of the audit committees of Taiwan's listed and OTC companies can eliminate concerns of independence. Meanwhile, the correlation between multiple audit committee characteristics and non-audit fees is considered, and non-audit services are also classified into categories for regression analysis. The empirical results show that the size, years of establishment and members’ tenure of audit committee have a significant negative correlation with non-audit fees. On the contrary, the number of audit committee meetings is positively related to non-audit fees.
In recent years, legal compliance and risk response have been strongly emphasized. How to optimize the risk assessment process is an issue faced by regulators. Therefore, legal consulting may be one of the non-audit services that companies may need in the future. Based on independence, this study provides a reference index: preliminarily choosing companies with specific audit committee characteristics. Although there are some similar literatures, the research settings and characteristics are different. This study integrates them while comparing similarities, differences as a basis for comparison with Western counterparts and provides the possible explanations.

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