本研究旨在探討金融業查核會計師自戀程度與審計品質之間的關聯，使用「會計師簽名大小」來衡量個人的自戀特質，並以「已實現有價證券買賣損益」來衡量銀行的盈餘品質進行研究。由於金融業之行業特性與一般產業不同，常被以往相關研究排除在外，本研究採用台灣銀行業的樣本資料試圖補足目前文獻的不足。實證結果顯示，會計師自戀程度與已實現有價證券買賣損益呈顯著負相關，表示愈自戀的會計師愈有可能去限制銀行經理人利用實際交易去操弄盈餘，因此推論具有較好的審計品質。
關鍵字：自戀、盈餘管理、審計品質、有價證券買賣損益

This study focuses on the relationship between the narcissism degree of auditors and the quality of auditing in the banking industry. Using the size of auditor signatures in audit report to measure individual narcissism, and using realized gains and losses on securities for sale to measure the earning quality of banks. According to the empirical results, we find that the narcissism degree of auditors is significantly negatively related to the realized gains and losses on securities for sale, suggesting that the more narcissistic auditors are more likely to restrict bank managers from using actual transactions to manipulate surpluses. Overall, the narcissism degree of auditors does affect the audit quality, and the more narcissistic auditors have better audit quality.

Key words: Narcissism, Earnings management, Audit quality, Gains and losses on securities for sale

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