本研究旨在探討會計師自戀程度與公司為達成盈餘門檻之盈餘管理行為間之關係，以會計師於查核報告中之簽名面積大小衡量其自戀程度，並以公司是否有小額正盈餘或盈餘小額增加情事作為審計品質之衡量變數。實證結果顯示，自戀的會計師對於公司為擊敗盈餘門檻之盈餘管理行為有抑制效果。再進一步探討客戶之重要性對該抑制效果之影響，結果發現，自戀會計師抑制客戶擊敗盈餘門檻之盈餘管理行為的效果會隨著客戶重要性的提升而更加強烈。本研究結果支持過去提到會計師個人特質會影響審計品質之研究，並提供特定人格特質「自戀」可影響審計品質之實證證據，以期帶動未來相關研究發展。

This paper focuses on the relationship between auditor narcissism and earnings management to achieve earnings benchmarks. Using the size of auditor signatures to measure auditor narcissism, we found that auditor narcissism can limit earnings management to achieve earnings benchmarks. Furthermore, we examine whether the importance of the client influences the effect of auditor narcissism. The results show that the extent to which auditor narcissism constrains earnings management to achieve earnings benchmarks increases with the importance of the client. The findings complement previous studies which found the personal attributes of auditors affect audit quality.

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中文文獻：
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