所有權與經營權分離已成了現今公司之常態，但因為高階經理人與股東利益目標並非一致而產生了代理問題。為解決代理問題，學者研究後提出能透過設立監督機制及權益薪酬計畫。然而權益薪酬僅能將兩者目標趨於一致，並非根本解決高階經理人可能因為自利而做出傷害公司之決策，又因為權益薪酬之價值與公司會計盈餘具有高度關聯，高階經理人仍有可能為了自利而投資高風險之標的或進行盈餘管理操弄會計盈餘。故本研究欲從審計公費之角度探討，當公司高階經理人領有權益薪酬時是否被會計師認定為企業風險較高。實證結果顯示，當高階經理團隊領有權益薪酬或其權益薪酬占總薪酬比重較高時，審計公費將較高。

一、中文文獻
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廖秀梅、洪筱雯，2010，非審計服務、會計師任期與審計品質，當代會計，11(2)，151-178。
黃惠君、翁子涵，(2015)，實質盈餘管理與會計師產業專業及審計公費之關聯性：公司管理階層對審計品質之認知，當代會計，16(2)，211-249。
張仲岳與曹美娟，2005，台灣上市公司審計公費之決定因素，當代會計, 6(2), 125-152。
薛敏正、張瑀珊與高君慈，2008，公司自我選擇聘任會計師與審計公費，當代會計，9(2)，167-200。
薛敏正、鄭桂蕙與蕭莉芃，2015，權益價值高估對具品牌聲譽會計師事務所之選擇與審計公費之影響，當代會計，16(1)，33-63。
薛敏正、曾乾豪與張瑀珊，2012，個別會計師查核簽證家數與企業盈餘品質，中華會計學刊，第8卷第2期：217-256。
蘇裕惠，2000，會計師事務所規模與審計公費關聯性之研究，中華會計學刊(1), 59-78。

二、英文文獻
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