| 摘要Abstract | 審計公費是影響審計品質的重要因素，中國證券監督管理委員會自2001年起 要求上市公司在年報上揭露審計公費資訊，惟許多公司並未遵循相關規定完整揭露 審計公費相關資訊。本研究欲探討影響審計公費資訊揭露品質的因素。本研究以中 國上海與深圳交易所2007年到2010年共5,668筆觀察值為樣本。實證結果顯示流通股 比率越高以及聘任四大會計師事務所進行審計的公司，其揭露審計公費的可能性較 高；而董事長兼任總經理者以及董事會持股比率較高的公司，其審計公費揭露的可 能性較低。換言之，中國上市公司審計公費資訊之揭露與否，確實與公司特徵有顯 著相關，故未來研究者從事審計公費研究時，應注意若僅納入已揭露公費之樣本觀 察值，可能產生樣本選擇偏誤的問題。The audit fee is an important factor that affects audit quality. The China Securities Regulatory Commission required all listed companies to disclose their audit fee information from 2001. However, companies rarely comply with the entire disclosure requirement and disclose all fee-related information. The purpose of this study is to establish the determinants of audit-fee disclosure and the quality of disclosure. Based on 5,668 observations from the Shanghai and Shenzhen stock exchanges from 2007 to 2010, we find that the rates of tradable shares of a company have a positive effect on the disclosure of audit fees. We also learned that companies audited by the Big 4 auditing firm have greater levels of disclosure than other companies and a negative relationship between CEO/chairman duality and audit fee disclosures. In addition, board ownership decreases are associated with a lower possibility of fee disclosure. The results of this study show that corporate attributes affect company audit-fee disclosure policies. Future audit fee-related studies should consider the effects of sample selection bias. |