金管會公司治理3.0藍圖縮短財報申報時程於2023年起分階段實施，本研究欲探討配合主管機關的新制上路，公司是否需支付較高之審計公費降低審計報告時間落差。本研究以2017-2021年台灣上市櫃公司為樣本，迴歸分析結果發現，審計報告落差天數與審計公費之變動數無顯著關聯。由於部分公司在金管會縮短財報申報時程前已達標準，故其是否有增加審計公費縮短審計報告時間落差的誘因，可能和其他公司不同。故本研究進一步將樣本拆分審計報告時間落差70天以內的公司及審計報告時間落差80天以上的公司，迴歸結果發現，落差天數70天以內之樣本公司審計報告落差天數與審計公費之變動數呈顯著負相關，顯示僅有財報申報時間已達法定期限之樣本公司願意增加公費縮短審計報告時間落差。

The Financial Supervisory Commission's Corporate Governance roadmap 3.0 aims to shorten the financial reporting declaration timeline in phases starting from 2023. This study investigates whether companies pay higher audit fees to decrease the audit report lag, in line with the new regulations set by the regulatory authority.
Using 2017-2021 Taiwan listed companies, the empirical result shows a positive but not significant relation between changes in audit report lag and changes in audit fees.
Considering companies that already meet the new requirement might have different incentives from other companies, this study further divides the full sample into companies with an audit report lag within 70 days and companies with an audit report lag of 80 days or more. The results show that a significant negative relation between audit report lag and the audit fee for companies with an audit report lag within 70 days, supporting the hypothesis.

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