本研究以2011年至2024年之台灣上市櫃半導體企業為研究樣本，經篩選取得之有效樣本數量為1，235筆，旨在探討研發活動敘述性揭露可讀性對審計公費之影響，並透過迴歸模型進行實證分析。 實證結果顯示，企業研發活動敘述性揭露之可讀性愈高，事務所向其收取之審計公費愈低，兩者呈現顯著負相關。表示企業揭露之資訊愈淺顯易懂時，將影響會計師評估之風險與預期投入之查核成本，並進一步反映於審計公費之定價。此外，本研究亦將可讀性變數作滯後處理以進行敏感性分析，實證結果仍支持前述提及之主要結論，顯示前期揭露資訊可能被納入當期審計公費之定價考量。;This study examines the effect of the readability of R&D-related narrative disclosures on audit fees， using a sample of listed semiconductor firms in Taiwan from 2011 to 2024. After data screening， a total of 1，235 firm-year observations are obtained. Regression analysis is employed to test the research hypothesis. The empirical results show that higher readability of R&D narrative disclosures is associated with lower audit fees， indicating a significant negative relationship. This finding suggests that when firms present information in a clearer and more understandable manner， auditors may perceive lower risk and expect lower audit effort， which is reflected in audit fee pricing. In addition， this study conducts a sensitivity analysis by using lagged readability measures. The results remain consistent with the main findings， suggesting that prior-period disclosures may be considered in current audit fee decisions.
