| Summary: | 碩士 === 南台科技大學 === 會計資訊系 === 98 === The purpose of this paper is to explore the corporate governance on audit fees in different life-cycle. This paper uses Taiwan's TEC and OTC from 2002 to 2008 as a research sample. The main empirical methodology is the multivariate regression models with OLS. First, according to the corporation lifecycles classification of Anthony and Ramesh（1992）, the paper takes the sales growth, capital expenditure, and ages of the firm as the descriptors to classify firm-years into growth, mature and stagnant stages. The empirical results show that the corporate governance variables on audit fees in different life-cycle have different effect.
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