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系統識別號 U0026-1908201912050700
論文名稱(中文) 會計師自戀與審計品質:以銀行業為例
論文名稱(英文) Auditor narcissism and audit quality: Evidence from 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) 陳家濟
研究生(英文) Chia-Chi Chen
學號 R87061171
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-廖麗凱
口試委員-黃劭彥
中文關鍵字 自戀  盈餘品質  簽名大小  壞帳費用提列 
英文關鍵字 narcissism  earnings quality  size of auditor signatures  bad debt 
學科別分類
中文摘要 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。
英文摘要 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.
論文目次 目錄
第一章、緒論 1
第二章、文獻探討及假說發展 3
第一節、會計師特質與盈餘管理 3
第二節、會計師自戀程度與審計品質 4
第三章、研究設計6
第一節、 模型與變數定義 6
第二節、 會計師自戀程度的衡量7
第三節 樣本選取 8
第四章、實證結果與分析 8
第一節、 敘述性統計分析 9
第二節、 相關性分析 10
第三節、 迴歸結果分析 11
第五章、結論 13
參考文獻 14
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