本研究旨在探討會計師自戀與銀行盈餘品質的關聯性以銀行業為例，參考Chatterjee and Hambrick(2007)及 Ham et al.(2017)等相關自戀衡量文獻以會計師簽名大小衡量其自戀程度，我們發現會計師自戀會提高審計品質，這可以透過壞帳費用提列來衡量。實證結果顯示會計師自戀程度與壞帳費用提列呈顯著正相關，亦即當壞帳費用提列越高即該銀行經理人越保守越不會高估利潤，因此當銀行業會計師自戀程度越高，銀行提列的壞帳費用愈高，進而反應出較高的盈餘與審計品質。

This study focuses on the effects of auditor narcissism and audit quality. We use the size of auditor signatures in audit report to measure individual narcissism, the empirical evidence indicated that auditor narcissism will improve audit quality, measured by bad debt charges. We examine whether the level of narcissism of auditor is significantly positively correlated with the provision of bad debts. The results indicate the higher the bad debts, the more conservative the bank managers, the less likely they are to overestimate profits, so when the bank accountant narcissism. The higher the level, the higher the bad debts listed by the bank, reflecting higher earnings and audit quality.

一、中文部分:
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