本研究旨在探討會計師名字特殊性與財務報表可比性之間的關聯。鑒於可比性對於資本市場的重要性，以及其所帶來的諸多好處，如降低資訊取得和處理成本、減少分析師預測分歧程度、降低公司信用風險以及增加外國投資人投資意願等，越來越多學者已開始探討影響可比性的因素。會計師作為審計工作中重要的領導角色，在各個案件中擁有較大的自主權和靈活性，其個人特徵，亦會影響他們的判斷與決策，最終轉化為個別會計師間客戶財務報表與審計品質的差異。故本研究選擇以 2017年至2021年的美國公司為樣本，探討擁有特殊名字的會計師是否因為在成長歷程中發展出獨特的自我意識，使其行為、想法較與眾不同，所以相對於其他會計師更願意接受可比性低的財務報表。實證結果顯示，會計師名字特殊性與財務報表可比性呈現顯著負相關，即會計師名字越特殊，財務報表可比性越低，這與預期相符。而在橫斷面測試中，本研究發現，當客戶重要性與客戶策略特殊性較高時，會計師名字特殊性與財務報表可比性之間的負相關性更為顯著。另外，也找到部分證據顯示，當客戶訴訟風險高時，名字特殊的會計師仍然較願意接受可比性低的財務報表。本研究的結果將名字特殊性的影響範疇延伸至會計師的專業決策與職業表現中，可作為未來研究的參考基礎，也為會計師事務所在建立內部控制與管理體系時提供了新的視角和考量因素。

This study uses a sample of U.S. companies from 2017 to 2021 to investigate whether CPAs with unique names develop distinct self-awareness during their growth, leading them to be more willing to accept financial statements with lower comparability than other CPAs. Empirical results show a significant negative relationship between the uniqueness of CPAs' names and the comparability of financial statements, indicating that the more unique the CPA's name, the lower the comparability of the financial statements. Furthermore, in cross-sectional tests, this study finds that the negative relationship between CPA name uniqueness and financial statement comparability becomes more pronounced when client importance and strategic specificity are high. Additionally, some evidence suggests that CPAs with unique names are still more inclined to accept less comparable financial statements when the risk of client litigation is higher. This study deepens the understanding of how name uniqueness influences CPAs' decision-making, provides a reference for future research, and offers new perspectives and considerations for audit firms in establishing internal controls and management systems.

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