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系統識別號 U0026-1508201722223000
論文名稱(中文) 會計師自戀程度是否影響實質盈餘管理行為?
論文名稱(英文) Does Auditor Narcissism Affect Real Earnings Management?
校院名稱 成功大學
系所名稱(中) 財務金融研究所碩士在職專班
系所名稱(英) Graduate Institute of Finance (on the job class)
學年度 105
學期 2
出版年 106
研究生(中文) 林怡君
研究生(英文) Yi-Chun Lin
學號 R87041333
學位類別 碩士
語文別 中文
論文頁數 24頁
口試委員 指導教授-周庭楷
口試委員-謝喻婷
口試委員-梁少懷
中文關鍵字 自戀  實質盈餘管理  審計品質  簽名大小 
英文關鍵字 Narcissism  Real Earnings Management  Partner characteristics  Audit Quality  Signature 
學科別分類
中文摘要 本研究旨在檢驗會計師自戀程度是否影響查核公司之實質盈餘管理行為,參考Zweigenhaft(1977)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,迴歸分析結果證實會計師自戀程度與公司實質盈餘管理程度為反向關係,會計師自戀程度較高時,具抑制公司實質盈餘管理行為的效果,反映出較高的審計品質。本研究進一步檢視客戶重要性對會計師自戀程度與審計品質相關性之效果,研究結果顯示代表客戶重要性對會計師自戀與實質盈餘管理之負向關係具增強效果,代表會計師自戀程度愈高,會計師於面對重大客戶時,愈欲維護聲譽以搏得美名,因而愈堅持其審計品質,不因經濟依存度而妥協於重大客戶,限制客戶之實質盈餘管理行為。
英文摘要 This study focuses on the effects of auditor narcissism on real earnings management. The empirical evidence indicated that auditor narcissism is negatively related to real earnings management, suggesting that auditor narcissism would restrain real earnings management behavior, and thus reflect a greater audit quality. We further examine the effects of client importance on the relationship between auditor narcissism and audit quality. The results indicate that client importance significantly enhanced the negative relationship between auditor narcissism and real earnings management. In short, narcissistic auditors are more likely to constrain real earnings management behaviors to maintain the audit quality with regard to large clients, and thus they act without compromises despite to the economic dependence they have on major clients.
論文目次 摘要 I
Abstract II
誌謝 V
目錄 VI
表目錄 VII
圖目錄 VII
第一章、緒論 1
第二章、文獻探討 3
第一節、審計品質相關文獻 3
第二節、自戀相關文獻 4
第三節、假說發展 5
第三章、研究設計 7
第一節、衡量審計品質 7
第二節、衡量自戀 8
第三節、實證模型設計 10
第四節、資料來源及樣本選取 13
第四章、實證分析 14
第一節、敘述性統計分析 14
第二節、相關係數 15
第三節、迴歸分析 17
第四節、額外分析 18
第五章、結論 20
參考文獻 21
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