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系統識別號 U0026-1708201916173800
論文名稱(中文) 會計師自戀對銀行盈餘管理之影響
論文名稱(英文) Effect of auditor narcissism on earnings management in the banking industry.
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 107
學期 2
出版年 108
研究生(中文) 侯欣誼
研究生(英文) Hsin-Yi Hou
學號 R87061139
學位類別 碩士
語文別 中文
論文頁數 19頁
口試委員 指導教授-周庭楷
口試委員-黃劭彥
口試委員-廖麗凱
中文關鍵字 自戀  盈餘管理  審計品質  有價證券買賣損益 
英文關鍵字 Narcissism  Earnings management  Audit quality  Gains and losses on securities for sale 
學科別分類
中文摘要 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
英文摘要 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
論文目次 第一章、緒論1
第二章、文獻探討及假說發展3
2.1 會計師人格特質與審計品質3
2.2 自戀人格特質4
2.3 會計師自戀特質與審計品質5
第三章、研究架構8
3.1 實證模型8
3.2 變數定義8
3.3 簽名大小量測9
3.4 資料來源及樣本選取10
第四章、實證結果與分析11
4.1 敘述性統計11
4.2 相關性分析12
4.3 迴歸結果分析14
第五章、結論16
參考文獻17
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