本研究旨在探討會計師自戀特質與審計品質之關係，採用Ham et al.(2017)衡量方式，以主簽會計師簽名大小作為自戀程度的衡量，並以異常應計數及是否剛好達到盈餘目標作為審計品質的衡量變數，以台灣2006年至2015年上市上櫃公司的資料作為樣本，實證結果顯示，會計師自戀程度與異常應計數及盈餘目標呈現負相關，當會計師自戀程度越高時，異常應計數會越低，越少報導小額淨利以及小額盈餘增長，表示當會計師自戀程度越高時，越能抑制受查者進行盈餘操縱，審計品質越高。橫斷面分析結果顯示，在會計師收受非審計公費的情況下，會計師自戀特質抑制盈餘管理的效果更加明顯，使異常應計數比在未收受非審計公費的情況下更低。本篇實證結果提供更多證據支持會計師人格特質會影響審計品質的說法，並針對特定人格特質「自戀」對審計品質之影響提供實證之結果。

This paper examines how auditor narcissism affects audit quality. As in Ham et al. (2017),we use the size of the auditor’s signature on audit reports to measure auditor narcissism, and use abnormal accruals and earnings benchmark targets to measure audit quality. The sample covers the ten-year period from 2006 through 2015, suing data from the TEJ (Taiwan Economic Journal) and MOPS (Market Observation Post System). We find that auditor narcissism is negatively associated with abnormal accruals and earnings benchmarks. Furthermore, we find that auditor narcissism enhances the negative relation with abnormal accruals in the cross-sectional analysis. This finding supports the importance of considering how an auditor’s personality may impact audit quality.

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