本研究旨在探討會計師自戀程度與應計品質之關聯性，透過簽名大小捕捉會計師自戀程度，並進一步探討客戶重要性對會計師自戀效果之影響。本研究以簽證會計師個人為衡量基礎，探討自戀人格特質對審計品質的影響。實證結果發現，會計師自戀程度愈高，其應計品質愈佳；此外，當自戀程度高的會計師在面對重要客戶時，聲譽維護效果將加強自戀效果，應計品質更佳。本研究實證結果突顯了會計師個人特質對審計品質的重要性，且自戀特質對會計師而言係帶來正面的效果。

This paper examines how auditor narcissism affects accruals quality, and the influence of client importance on this effect. Using the size of the auditor signature to measure narcissism, we find that auditor narcissism is positive associated with accruals quality. In addition, we find that client importance enhances the positively relation between auditor narcissism and accruals quality. Our empirical results highlight the importance of individual characteristics at the individual auditor level, and in contrast to CEO narcissism, the narcissistic nature of auditors has a positive effect on their professional judgment.

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楊炎杰與官月緞(2006) ，「客戶重要性與非審計服務是否影響審計品質？
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