Effect of auditor narcissism on earnings management in the banking industry

  • 侯 欣誼

Student thesis: Doctoral Thesis

Abstract

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
Date of Award2019
Original languageEnglish
SupervisorTing-Kai Chou (Supervisor)

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