臺大管理論叢 NTU Management Review VOL.30 NO.2

Do Government Initiatives and Reasons for Auditor-Client Realignment Influence Audit Fees and Audit Quality? Evidence from China 252 the studied period. Despite these rules may be important to the research questions investigated in this study, we are not able to discern the theoretical underpinnings regarding their effects on audit fees or audit quality. To advance our understandings, it will be beneficial for researchers to further develop theories, expand the scope of current study, explore additional variables, and conduct investigations to examine the effects of these newly issued rules and the reasons for auditor-client realignment on audit fees and audit quality.