本研究係探討租稅天堂與審計公費之關聯性。審計公費取決於審計風險及投入成本，租稅天堂因特殊租稅環境及資訊隱密性，造就公司治理的不透明、資訊屏障，如被企業運用做為降低企業透明度，使企業特定信息更難以檢索，而造成監管機構對企業之監控力度下降，提高了會計師獲取審計證據之困難，進一步使會計師承受潛在訴訟風險。因此本研究預期公司選擇課稅極低甚至零稅率國家(即租稅天堂)進行投資或設立公司，其審計公費愈高。實證結果證實租稅天堂的特殊租稅環境及資訊隱密性，確實使會計師承受潛在訴訟風險而增加審計公費。

This study explores the relevance of tax havens to audit fees. An audit fee is determined by the audit risk and the input cost. Due to the special tax environment and information confidentiality, a tax haven creates opaque corporate governance and information barriers. If it is used by enterprises to reduce corporate transparency, it makes enterprise-specific information more difficult to retrieve. This has led to a decline in the monitoring of the enterprises by the regulatory authorities, which has increased difficulty for accountants to obtain audit evidence and further exposes accountants to potential litigation risks. Therefore, this study expects the enterprises choosing a country with a very low taxation or even a zero tax rate (i.e. tax havens) to invest or set up a company will pay more for the audit fee. The empirical results show that the special tax environment and information privacy of the tax haven really make the accountants bear potential litigation risk and thus increase the audit fee.

中文部份:
江 瑋，2004，跨國企業以境外金融中心作租稅規劃之研究-台灣、新加波境外金融中心案例探討，銘傳大學財務金融學系碩士論文。
劉定坤，2013，論境外天堂對公司治理的影響-以租稅政策與資訊隱密為中心，國立臺灣大學法律學院科際整合法律學研究所碩士論文。
蔡旻汝，2012，臺灣地區上市上櫃公司前往租稅天堂投資特質之研究-以電子產業為例，嶺柬科技大學財稅與會計資訊研究所碩士論文。
黃詩惠，2011，揭露審計公費資訊內涵之探討:財務報表風險及會計師訴訟風險，國立臺灣大學管理學院會計學研究所研士論文。
林嬌能，2017，會計產業專家、會計師公費與企業租稅規劃相關性之研究，會計學報，第7卷第1期，第51-88頁。

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