第一天議程

08:30-09:00

REGISTRATION

09:00-9:40

OPENING CEREMONY

WELCOME REMARKS

Dr. Jen-Hu Chang

Chairman, Chinese Culture University

Dr. Ching-Sung Wu

Dean, College of Business, Chinese Culture University

Dr. Shu-Hsing Li

President, Taiwan Accounting Association (TAA)

INTRODUCTION OF OVERSEAS SCHOLARS

AWARD PRESENTATION CEREMONY

GROUP PHOTO SHOOT FOR VIPs

09:40-10:30

KEYNOTE SPEECH Ⅰ

Moderator:

Dr. Shu-Hsing Li

President, Taiwan Accounting Association (TAA)

Speaker:

Dr. Ting-Wong Cheng

Chair Professor of Accounting, National Chengchi University

Former President of National Chengchi University

Topics:

(1)The Big Data Revolution and Management Accounting    

(2)Where Do Academic Financial Accounting Researches Go

10:30-11:10

GROUP PHOTO SHOOT FOR PARTICIPANTS & COFFEE BREAK

11:10-12:00

KEYNOTE SPEECH Ⅱ

Moderator:

Dr. Shu-Hsing Li

President, Taiwan Accounting Association (TAA)

Speaker:

Dr. David Burgstahler

Julius A. Roller Professor of Accounting, University of Washington

President of American Accounting Association (AAA)

Topics:

Challenges For Accounting Research

Moderator: Chao Chen (Fudan University)

A12-1: Lawsuit outcomes and the deep pockets of Big Four audit firms

Authors:

Clive Lennox (University of Southern California)

Bing Li (City University of Hong Kong)

Discussant:

Yi-Hsuan Wu (Soochow University)

A12-2: Institutional conflict and strategic equilibrium between compliance and   managerial audits: from the perspective of self examination mechanism

Authors:

Kun Li (Nanjing Audit University)

Discussant:

Chao Chen (Fudan University)

Moderator: Kuo-Cheng Kuo (Chinese Culture University)

B12-1: Do audit committees deliver earnings comparability benefits?

Authors:

Tsung-Shih Chen (Finance Bureau, New Taipei City Government)

Wei-Heng Lin (National Taipei University of Business)

Chia-Hsuan Tseng (Ming Chuan University)

Discussant:

Yu-Cheng Tang (National Changhua University of Education)

B12-2: Abacus based bookkeeping in Japan: from ancient techniques to modern western-style accounting (1865-1925)

Authors:

Takeo Itabashi (Tokyo Keizai University)

Clemence Garcia (Gakushuin University)

Discussant:

Jia-Jiann Chuang (Chinese Culture University)

B12-3: A two-stage examination of RGHM disclosure practices of gambling companies operating within Australia

Authors:

Chin Loh (Singapore Institute of Technology)

Craig Deegan (RMIT University)

Robert Inglis (RMIT University)

Discussant:

Kuo-Cheng Kuo (Chinese Culture University)

Moderator: Jiuling Xiao (Nanjing Audit University)

C12-1: The information content of key audit matters : Using sales revenue as an example

Authors:

Yu Shan Chang (Tamkang University)

Sin-Hui Yen (Tamkang University)

Discussant:

Jiuling Xiao (Nanjing Audit University)

C12-2: The effect of IFRS implication on matching: the evidence from Taiwan’s SFAS No.35

Authors:

Chi-Hua Li (Fu Jen Catholic University)

Shih-Yuan Lin (PWC Taiwan)

Discussant:

Ruei-Shian Wu (Yuan Ze University)

C12-3: The effect of investor protection on cross-country differences in R&D investments

Authors:

Shou-Min Tsao (National Central University.)

Hsueh-Tien Lu (Chinese Culture University.)

Discussant:

Ruei-Shian Wu (Yuan Ze University)

Moderator: Junming Yin (Nanjing Audit University)

D12-1: Auditor industry specialization and analysts’ cash flow forecasts: the effect of the analysts’ and auditors’ reputation

Authors:

Chien-Ju Lu (Yuan Ze University)

Shu-Hui Sue (National Taichung University of Science and Technology)

Ruei-Shian Wu (Yuan Ze University)

Discussant:

Chen-Chin Wang (Tamkang University)

D12-2: Firm internationalization, earnings management and firm life cycle

Authors:

Hsin-Yu Chiu (National Changhua University of Education)

Yu-Ju Chen (National Changhua University of Education)

Discussant:

Jinn-Yang Uang (Chinese Culture University)

D12-3: Equity issuances and the value of cash holdings

Authors:

Yenn-Ru Chen (National Chengchi University)

Yulin Huang (National Taichung University of Science and Technology)

Yu-Hsien Hsu (National Cheng Kung University)

Discussant:

Ching-Hui Shih (Asia University)

Moderator: Angela Lijyun Hwang (Eastern Michigan University)

E12-1: The features in a conference call: the first-listed companies versus domestic companies

Authors:

Shao-Yan Huang (National Chung Cheng University)

Jia-Qing Zhuo (National Chung Cheng University)

Po-Jen Cheng (National Chung Cheng University)

Mao-Tse Chang (National Chung Cheng University)

Discussant:

Yun-Sheng Hsu (National Chung Hsing University)

E12-2: Does corporate social responsibility drive better IFRS adopting performance? Evidence from emerging market

Authors:

Feng-Jui Hsu (National Taichung University of Science and Technology)

Discussant:

Chun-You Ko (Soochow University)

E12-3: A study on the impact of Taiwan long-term care policy funding on population structure

Authors:

Chui-Chun Tsai (Providence University)

Hui Jen Wang (Providence University)

Chia-En Tsai (Providence University)

Discussant:

Angela Lijyun Hwang (Eastern Michigan University)

Moderator: Fu-Hsiang Chen (Chinese Culture University)

F12-1: The criteria of supervision and management of subsidiaries: the   perspective of internal audits

Authors:

Zi-Jing Chen (National Yunlin University of Science & Technology)

Hui-Chiao Chen (National Yunlin University of Science & Technology)

Tian-He Xie (National Yunlin University of Science & Technology)

Discussant:

Fu-Hsiang Chen (Chinese Culture University)

F12-2: The relationship between internal governance mechanism, auditor reputation and auditor switch

Authors:

Shaio-Yan Huang (National Chung Cheng University)

Chun-Chih Chen (National Chung Cheng University)

Yu-Jie Lin (National Chung Cheng University)

Discussant:

Wen-Xiu ZHANG (Nanjing Audit University)

F12-3: The comparison of information content of monthly sales-before and after IFRS adoption

Authors:

Lan-Fen Wang (National Taipei University)

Conrad C. Chang (National Taipei University)

Tse-En Liu (National Taipei University)

Discussant:

Hsiu-Feng Lin (Tunghai University)

F12-4: An analysis of internal control quality and accounting conservatism - evidence from IPOs

Authors:

Chun-Hsien Yu (National Defense University)

Chung-Huey Huang (National Taipei University)

Ching-Yi Chen (National Taipei University)

Rong-Nan Pan (National Defense University)

Discussant:

Hsiu-Feng Lin (Tunghai University)

Moderator: Wai-Cho Tsui (Chinese Culture University)

G12-1: The effects of halved imputation tax credits and feedback tax on corporate dividend policy and shareholdings of directors and supervisors

Authors:

Chia-Wen Chang (Ming Chuan University)

Ming-Chin Chen (National Chengchi University)

Discussant:

Che-Hui Cheng (Soochow University)

G12-2: Is the information of intangible assets in post-IFRS period more value - relevant? Evidence from companies with high intangible assets and high institutional ownership

Authors:

Shu-Hua Lee (National Taipei University)

Chi-Chuang Hsieh (Chung Hua University)

Yi-Wen Chen (Accounting Research and Development Foundation)

Meng-Ping Yang (Soochow University)

Discussant:

Che-Hui Cheng (Soochow University)

G12-3: IFRS adoption, foreign portfolio investment and firm investment efficiency

Authors:

Kuei-Fu Li (National Pingtung University)

Discussant:

Kuen-Chang Lee (Soochow University)

主持人：

林鴻光     安永聯合會計師事務所所長

Hank Lin    EY Country Managing Partner

與談人：

劉啟群        臺灣大學會計系教授

Chi-Chun Liu    Professor at the Department of Accounting, NationalTaiwan University

郭紹彬        安永聯合會計師事務所會計師

Eric Kuo        EY CPA and Partner

鍾怡如        金融監督管理委員會證券期貨局科長

Yi-Ju Chung     Section Chief, Securities and Futures Bureau, Financial Supervisory Commission

座談大綱：

l  簡介「IFRS 15客戶合約之收入」

l  導入新收入認列準則對監理機構帶來之挑戰

l  首次採用新收入認列準則對查核工作之影響

l  與現場與會聽眾之QA

Moderator: Anne Wu (National Chengchi University)

A13-1: Partner workload and audit quality: does internal resource availability influence the relation?

Authors:

Katsushi Suzuki (Hitotsubashi University)

Tomomi Takada (Kobe University)

Discussant:

Li-Chun Kuo (National Taipei University)

A13-2: Related party transactions, income smoothing and earnings informativeness: evidence from Korea

Authors:

Il-Hang Shin (Chonbuk National University)

Sung Kyu Sohn (Yonsei University)

Sorah Park (Ewha Womans University)

Discussant:

Chao-Jung Chen (National Pingtung University)

A13-3: Is simple the best? New R&D tax credit and innovation

Authors:

Sheng-Syan Chen (National Chengchi University)

Wei-Chuan Kao (National Taiwan University)

Yanzhi Wang (National Taiwan University)

Discussant:

Il-Hang Shin (Chonbuk National University)

Moderator: Wei-Kang Wang (Yuan-Ze University)

B13-1: When forecast consistency matters? A case of investment

Authors:

Chen-Lung Chin (National Chengchi University)

Peng-Chia Chiu (The Chinese University of Hong Kong)

Po-Hsiang Yu (National Chengchi University)

Discussant:

Yi-Hsuan Wu (Soochow University)

B13-2: 60 years of manufacturing companies in Korea: Longitudinal analysis on the financial characteristics

Authors:

Seongpyo Cho (Kyungpook National University)

Han-Soo Bae (Kyungpook National University)

Kyung-Hwa Kim (Kyungpook National University)

Discussant:

Shao-Pin Wang (National Chung Hsing University)

B13-3: The information quality of Non-GAAP disclosures

Authors:

Han-Chung Chen (National Taiwan University)

Yen-Jung Lee (National Taiwan University)

Sheng-Yi Lo (National Taiwan University)

Discussant:

Yu-Cheng Tang (National Changhua University of Education)

Moderator: Hsiou-Wei Lin (National Taiwan University)

C13-1: Corporate philanthropy, product strategy, and firm value: a strategic fit perspective

Authors:

Eunho Cho (Wenzhou Campus, Kean University)

Sungbin Chun (Sogang University)

Albert Tsang (York University)

Discussant:

Angela Lijyun Hwang (Eastern Michigan University)

C13-2: The influences of internal and external factors of auditor choice: a conceptual study

Authors:

Alfiyatul Qomariyah (Universitas Airlangga)

Discussant:

Hsiou-Wei Lin (National Taiwan University)

C13-3: Integrating hotdog business project into management accounting coursework

Authors:

Seungah Song (Seoul Women's University)

Tae-Young Paik (Sungkyunkwan University)

Discussant:

Yani Permatasari (Universitas Airlangga)

Moderator: Suresh Radhakrishnan (University of Texas at Dallas; Asia 

Pacific Journal of Accounting and Economics editor)

D13-1: Conditional accounting conservatism and regulatory capital: Evidence from US banks

Authors:

Jun Gu (Shenzhen University)

Discussant:

Wen-Hsin Hsu (National Taiwan University)

D13-2: The dividend payout policy and R&D for loss firms: Evidence from South Korea

Authors:

Hye Jeong Nam (Dongguk University)

Discussant:

Kun-Chih Chen (National Taiwan University)

D13-3: Corporate bond rating, financial intermediary reputation and cost of bond

Authors:

Chao Chen (Fudan University)

Zhao Yang (Shanghai University of International Business and Economics)

Zhao Yu (Fudan University)

Discussant:

Tsung-Kang Chen (Fu Jen Catholic University)

Moderator: Pei-Cheng Liao (National Taiwan University; Taiwan Accounting Review editor)

E13-1: The study on various earnings management before and after financial restatement due to accounting errors

Authors:

Shaio Yan Huang (National Chung Cheng University)

Kuo Feng Kao (National Chung Cheng University)

Cheng-Hsueh Lin (National Chung Cheng University)

Discussant:

She-Chih Chiu (National Taipei University)

E13-2: Directors’ and officers’ liability insurance and value-relevance of accounting information

Authors:

Hung-Shu Fan (Fu Jen Catholic University)

Yan-Ting Lin (Fu Jen Catholic University)

Ching-Lung Chen (National Yunlin University of Science and

 Technology)

Discussant:

Shu-Hua Lee (National Taipei University)

E13-3: Asymmetric investor attention and information content in distinct market states: Case study of Chinese firms listed in United States stock markets

Authors:

Jen Sin Lee (I-Shou University)

Min Rui Choo (I-Shou University)

Discussant:

Hung-Shu Fan (Fu Jen Catholic University)

Moderator: Min-Jeng Shiue (National Taipei University)

F13-1: Accounting conservatism and corporate diversification

Authors:

Che-Hung Lin (CTBC Financial Management College)

Shou-Min Tsao (National Central University)

Discussant:

Min-Jeng Shiue (National Taipei University)

F13-2: The financial covenants in the syndicated loan and analysts’ information environment

Authors:

Chien-Ju Lu (Yuan Ze University)

Chao-Jung Chen (National Pingtung University)

Discussant:

Chi-Chuang Hsieh (Chung Hua University)

F13-3: The impact of top-down (bottom-up) rolling budgeting on budgetar slack: the moderating role of organizational support

Authors:

Yu-Lin Chen (National Taipei University of Business)

Mei-Chu Huang (Chung Yuan Christian University)

Discussant:

Chien-Ju Lu (Yuan Ze University)

Moderator: Kun Li (Nanjing Audit University)

G13-1: Construction and application of water resource accounting information system in Taiwan

Authors:

David Han-Min Wang (Feng-Chia University)

Chih-Yuan Huang (Feng-Chia University)

Discussant:

Der-Jang Chi (Chinese Culture University)

G13-2: Environmental regulation, industrial heterogeneity and value compensation

Authors:

Lisha Chen (Nanjing Audit University)

Discussant:

Chei-Chang Chiou (National Changhua University)

G13-3: The impact of reverse merger on credit ratings－The moderating effects of CEO relational networks

Authors:

Hsiu-Feng Lin (Tunghai University)

Chia-Yu Hsia (Tunghai University)

Discussant:

Jan-Zan Lee (National Taipei University)

主持人兼主講人：

張進德          亞洲大學會資系與財法系講座教授

Jinn-Der Chang    Chair professor, Department of Accounting and

                   Information Systems & Department Financial and

                   Economic Law, Asia University

講座大綱：

1. 問題提起

2. 財務報表之意涵

   一、 會計學理規定

   二、 商業會計法規定

   三、 證券交易法規定

3. 財務報表不實之構成要件分析

   一、 商業會計法財務報表不實罪

   二、 證券交易法財務報表不實罪

   三、 不正當方法逃漏稅捐罪

   四、 稅捐稽徵法、商業會計法及證券交易法之競合

4. 現行法之缺失及修正方向
5. 結論

主持人兼主講人：

張殷綺        資誠聯合會計師事務所協理

Angie Chang    Senior Manager, Sustainability Service, PwC Taiwan

講座大綱：

1. 非財務資訊品質之重要性
2. 內部控制的影響
3. 國內外確信發展趨勢
4. ISAE 3000 (確信準則公報第一號)簡介
5. 國內CSR報告書確信實務分享
6. 結語

Moderator: Yu-Lin Chen (National Taipei University of Business)

A14-1: The differential effect on allowance for bad debt loan of saving banks by deferred loan Incidental Expenses

Authors:

Kyung-Tae Gong (Dong Eui University)

Discussant:

Chuan-San Wang (National Taiwan University)

A14-2: Employee downsizing and accounting choices

Authors:

Keishi Fujiyama (Kobe University)

Makoto Kuroki (Yokohama City University)

Discussant:

Vincent Chen (National Chengchi University)

A14-3: Product diversity, human capital, and firm performance: Theory and evidence

Authors:

Chien-Hui Chuang (Tunghai University)

Anne Wu (National Chengchi University)

Wai Fong Boh (Nanyang Technological University)

Discussant:

Keishi Fujiyama (Kobe University)

Moderator: Wai-Cho Tsui (Chinese Culture University)

B14-1: The fairness level of subcontracting and cost of equity

Authors:

Sang Hoon Shin (Kyonggi University)

Seon Mi Kim (Chonnam National University)

Il Han Yu (Korea University)

Seung Weon Yoo (Korea University)

Discussant:

Tsung-Kang Chen (Fu Jen Catholic University)

B14-2: Political connections and performance: Evidence from Indonesia’s listed firms

Authors:

Arniati, Arniati (National Chung Cheng University)

AnAn Chiu (Feng Chia University)

Shaio-Yan Huang (National Chung Cheng University)

Discussant:

Wei-Kang Wang (Yuan-Ze University)

B14-3: Earnings management and CEO turnovers in credit unions: Evidence  from Korean firms

Authors:

Sang-Choon Park (Korea Financial Supervisory Service)

Yong Sik Hong (Hansug University)

Wan Suk Ko (Hankuk University of Foreign Studies)

Discussant:

Wei-Kang Wang (Yuan-Ze University)

B14-4: Accounting for foreign currency transactions with hedging derivatives: a tutorial

Authors:

Angela Lijyun Hwang (Eastern Michigan University)

Andrew Walla (The Flint Group)

Discussant:

Shao-Pin Wang (National Chung Hsing University)

Moderator: Rong-Ruey Duh (National Taiwan University)

C14-1: The role of company’s code of ethics in mitigating managers’ escalation behavior in the frame of agency theory

Authors:

Niluh Putu Dian Rosalina Handayani Narsa (Airlangga University)

Supriyadi (Gadjah Mada University)

Discussant:

Rong-Ruey Duh (National Taiwan University)

C14-2: The effect of love of money, gender and religiosity on ethical  perception of accounting students (empirical study on S1 accounting “Alih Jenis” students Universitas Airlangga)

Authors:

Zumala Anis Surayya (Universitas Airlangga)

Yani Permatasari (Universitas Airlangga)

Bambang Tjahjadi (Universitas Airlangga)

Noorlailie Soewarno (Universitas Airlangga)

Discussant:

Eunho Cho (Wenzhou Kean University)

C14-3: Accounting for goodwill: a theoretical study based on the conditional-normative methodology

Authors:

Clemence Garcia (Gakushuin University)

Takeo Itabashi (Tokyo Keizai University)

Discussant:

Jun Gu (Shenzhen University)

C14-4: Cost stickiness and information of tax accounts for loss reporting firms

Authors:

Jinbae Kim (Korea University Business School)

Ji Hye Kim (Korea University)

Gun Lee (Korea University)

Discussant:

Wei-Chuan Kao (National Taiwan University)

Moderator: Suresh Radhakrishnan (University of Texas at Dallas; Asia Pacific Journal of Accounting and Economics editor)

D14-1: Relative earnings quality between IFRS income and regulatory income in the Korean banking industry

Authors:

Hyojin Kim (Jeonju University)

Soonsuk Yoon (Western Illinois University)

Discussant:

Hye Jeong Nam (Dongguk University)

D14-2: Does financial statement comparability impact analyst private activity?

Authors:

Yiqing Tan (City University of Hong Kong)

Discussant:

Hsiou-Wei Lin (National Taiwan University)

D14-3: Information processing cost and breadth of ownership

Authors:

Jeong-Bon Kim (City University of Hong Kong)

Bing Li (City University of Hong Kong)

Zhenbin Liu (Hong Kong Baptist University)

Discussant:

Yiqing Tan (City University of Hong Kong)

D14-4: Effects of multi-class share structures on capital markets

Authors:

Dan Guo (Nanjing Audit University)

Jing Yang (Nanjing Audit University)

Discussant:

Chao Chen (Fudan University)

Moderator: Yao-Tsung Chen (National Taiwan University; Taiwan Accounting Review field editor)

E14-1: Top executives social connectedness and the quality of financial reporting: Evidence from executives’ golf playing activities

Authors:

Shih-Huan Chang (National Chung Cheng University)

Yueh-Chiao Lin (National Chung Cheng University)

Fu-Yun Liu (National Chung Cheng University)

Discussant:

Yahn-Shir Chen (National Yunlin University of Science and Technology)

E14-2: The relationships of innovation and corporate tax avoidance - Evidence from Taiwan

Authors:

Jenn-Shyong Kuo (National Taipei University)

Hsin-Wei Chang (National Taxation Bureau of Taipei)

Yi-Cheng Ho (National Cheng Chi University)

C. M. Liang (National Taipei University of Business)

Discussant:

Jui-Chih Wang (National Taipei University of Business)

E14-3: Does auditor’s networks affect auditor independence? Empirica evidence from going-concern opinions

Authors:

Min-Jeng Shiue (National Taipei University)

Ching-Yi Chen (National Taipei University)

Huoy-Jin Shieh (Luher Textile Co.)

Discussant:

Li-Chun Kuo (National Taipei University)

Moderator: Jan-Zan Lee (National Taipei University)

F14-1: Succession will decline corporate performance in a family firm?

Authors:

Hsiangtsai Chiang (Feng Chia University)

Huey Jiuan Yu (Feng Chia University)

Discussant:

Kuen-Chang Lee (Soochow University)

F14-2: The association between non-executive compensation and firm performance

Authors:

Chunyou Ko (Soochow University)

Hunghua Pan (Tunghai University)

Li-Chun Kuo (National Taipei University)

Yen-Chun Ko (PricewaterhouseCoopers Taiwan)

Discussant:

Yun-Sheng Hsu (National Chung Hsing University)

F14-3: The accounting information of construction industry: Evidences from pre- and post- IFRS adoption in Taiwan

Authors:

Lan-Fen Wang (National Taipei University)

Che-Hui Cheng (Soochow University)

Conrad C. Chang (National Taipei University)

Discussant:

Ku-Jun Lin (Tamkang University)

F14-4: Directors' and officers' liability insurance and book-tax differences

Authors:

Yi-Hsing, Liao (Chung-Yuan Christian University)

Teng-Sheng Sang (Chung-Yuan Christian University)

Li-Hua Kao (Chung-Yuan Christian University)

Discussant:

Jan-Zan Lee (National Taipei University)

Moderator: Cheng-Tien Liu (National Taipei University of Business)

G14-1: The relationship between leadership style, salary system , personality trait and the turnover intention -example of a centual bookkeeping firms

Authors:

Ching-Hui Shih (Asia University)

Yao-Hua Wang (National Taiwan Normal University)

Chung I Huang (Joint Commission of Taiwan)

Chia-Fang Wu (Asia University)

Discussant:

Chei-Chang Chiou (National Changhua University of Education)

G14-2: Political uncertainty and corporate investment: Evidence from Taiwan presidential elections

Authors:

Yu-Hsuan Chung (Tunghai University)

Chia-Ju Wang (Tunghai University)

Discussant:

Cheng-Tien Liu (National Taipei University of Business)

G14-3: Overpaid board of directors and financial restatements

Authors:

Chun-Ying Chen (National Yunlin University of Science and Technology) Jhong-Sin Wong (National Yunlin University of Science and Technology)

Discussant:

Hsiu-Ching Chiu (Chinese Culture University)