| Summary: | 碩士 === 長榮大學 === 經營管理研究所(博) === 99 === Since regulated in 2002, public companies meeting certain conditions must disclose audit fee information. As a result, many audit fee research focused on company information discussion, but rarely addressed on the accountant''s take on related issues. This research was conducted in form of questionnaires. The main purpose was to examine if there is any significant difference in accountant''s view on independence, factors in determining the audit fee, audit quality, audit fee, accountant''s responsibility, and recognition on competitiveness.95 of 300 questionnaires disturbed were valid. Research found that competitiveness factors showed significant difference on accounting firm size, number of certified professionals, ratio of fee revenue from non- audit source, and targeted client. Small accounting firms had higher recognition on competitiveness factors than big accounting firms.
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