第二天議程

主講人:

李宜樺     資誠聯合會計師事務所合夥會計師

Eliza Li      Partner and Leader of Sustainability Service of PwC Taiwan

座談大綱：

1. 台灣企業站在全球永續發展的前哨
2. 讓改變被發現，讓影響被看見
3. 企業營運衝擊全面貨幣化
4. 氣候變遷風險進駐財務報表
5. 財會可以很永續

主持人兼主講人:

方順逸       台灣經濟新報文化事業(股)公司財務分析經理

Louis Fang     Financial Analysis Manager, TEJ

座談大綱：

1. 前言
2. 比較台灣及新加坡適用關鍵查核事項
3. 從產業觀點探討關鍵查核事項
4. 從公司風險探討關鍵查核事項
5. 結論

Moderator: Jeong-Bon Kim (City University of Hong Kong; Asia Pacific Journal of Accounting and Economics editor)

B21-1: The effect of fair value versus historical cost on stock price crash risk:Evidence from investment property

Authors:

Sophia Liu (National Taiwan University)

Audrey Hsu (National Taiwan University)

Grace Wu (Chang Jung Christian University)

Discussant:

Shengmin Hung (Soochow University)

B21-2: IAS 41 and stock price informativeness

Authors:

Audrey Hsu (National Taiwan University)

Sophia Liu (National Taiwan University)

Heibatollah Sami (Lehigh University)

Tinghong Wan (National Taiwan University)

Discussant:

Jun Gu (Shenzhen University)

B21-3: A field study of the impact of changes to a net sales-based incentive plan and centralized inventory management

Authors:

Hsuan-Lien Chu (National Taipei University)

Yu-Lin Chen (National Taipei University of Business)

Yan-Yi Chiou (National Defense University)

Discussant:

Jia-Wen Liang (National Chengchi University )

Moderator: Wei-Heng Lin (National Taipei University of Business)

C21-1: Declining tax expense among profitable U.S. firms: Changes in firm characteristics, tax rates, and propensity to recognize tax expense

Authors:

Yuzhu Lu (Lingnan University)

Liang Shao (Hong Kong Baptist University)

Yue Zhang (Lingnan University)

Discussant:

Jia-Jiann Chuang (Chinese Culture University)

C21-2: Hedging derivative instruments and information usefulness of earnings

Authors:

Hyun-Young Park (Yonsei University)

Ho-Young Lee (Yonsei University)

Discussant:

Wei-Heng Lin (National Taipei University of Business)

C21-3: Leniency bias in subjective performance evaluation: Contextual uncertainty and employee prior performance

Authors:

Na Gong (Shanghai Lixin University of Commerce)

Wai Fong Boh (Nanyang Technological University)

Anne Wu (National Chengchi University)

Tsuilin Kuo (Fu-Jen Catholic University)

Discussant:

Jia-Jiann Chuang (Chinese Culture University)

Moderator: Chih-Chen Chou (WeTec International CPAs.)

D21-1: Further audit procedures for behavioral compliance audit: an analytical framework

Authors:

Li Xu (Nanjing Audit University)

Shiqiao Zheng (Nanjing Audit University)

Saijiang Lu (Nanjing Audit University)

Discussant:

Mao-Chang Wang (Chinese Culture University)

D21-2: Knowledge audit and information audit: Difference and relationship

Authors:

Jiuling Xiao (Nanjing Audit University)

Wangjie Chen (Nanjing Audit University)

Jiankang Wang (Nanjing Audit University)

Discussant:

Yi-Hsing Liao (Chung Yuan Christian University)

D21-3: Client acceptance decisions and audit quality of auditors approaching retirement

Authors:

Li-Chun Kuo (National Taipei University)

Chan-Jane Lin (National Taiwan University)

Discussant:

Mao-Chang Wang (Chinese Culture University)

Moderator: Yu-Hui Su (Soochow University)

E21-1: The policy effect of research & development tax credit and dividend imputation credit – International comparison between Taiwan and OECD countries

Authors:

Yih-Cheng Lin (National Taxation Bureau of Kaohsiung Ministry of Finance)

Yi-Cheng Ho (National Chengchi University)

Jenn-Shyong Kuo (National Taipei University)

Discussant:

Wen-Sheng Shieh (National Taipei University of Business)

E21-2: Distribution between shareholders and employees and corporates tax reforms

Authors:

Wei-Heng Lin (National Taipei University of Business)

Chia-Wei Chin (National Taipei University)

Discussant:

Wen-Sheng Shieh (National Taipei University of Business)

E21-3: Corporate tax avoidance and government shareholding

Authors:

Li-Chen Yang (National Development Fund, Executive Yuan)

Jenn-Shyong Kuo (National Taipei University)

Yi-Cheng Ho (National Cheng Chi University)

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

Discussant:

Chih-Wen Mao (National Taipei University of Business)

E21-4: Moderated mediation effects of corporate social responsibility performance on tax avoidance: Evidence from China

Authors:

Chih-Wen Mao (National Taipei University of Business)

Wen-Chieh Wu (National Chengchi University)

Discussant:

Li-Peng Hsiao (Chinese Culture University)

Moderator: Fu-Jiing Shiue (National Taipei University)

F21-1: Research on flow auditing mode in big data era

Authors:

Wenxiu Zhang (Nanjing Audit University)

Boyu Han (Nanjing Audit University)

Discussant:

Yi-Yin Yen (National Taipei University of Business)

F21-2: How does real earnings management affect the value of cash holdings? Comparisons between information and agency perspectives

Authors:

Che-Chia Chang (Tunghai University)

Li-Han Kao (Soochow University)

Hsin-Yu Chen (Providence University)

Discussant:

Hsiang-Tsai Chiang (Feng Chia University)

F21-3: The impact of the bargain purchase in business combinations on the market's anticipation of future

Authors:

Shu-Hua Lee (National Taipei University)

Pei-Chen Hsieh (Cardinal Tien Junior College of Healthcare and

Management)

Yin-Hua Ma (National Taipei University)

Yann-Ching Tsai (National Taiwan University)

Discussant:

Jau-Yang Liu (Chinese Culture University)

F21-4: The comparisons for the speed of capital structure adjustments across time variance and leverage trend

Authors:

Li-Han Kao (Soochow University)

Che-Chia Chang (Tunghai University)

Ying-Chen Chen (Soochow University)

Discussant:

Jau-Yang Liu (Chinese Culture University)

Moderator: Hsing-Chin Hsiao (National Taipei University Of Business)

G21-1: The study of association between board diversity and operating performance: Strategic change as a moderating variable

Authors:

Chih-Shun Hsu (Tamkang University)

Sin-Hui Yen (Tamkang University)

Wei-Hung Lai (Tamkang University)

Discussant:

Kuei-Hui Cheng (National Taipei University)

G21-2: Spillover effects of busy director

Authors:

Hsiu-Chen Tang (National Changhua University of Education)

Yuan Chang (National Changhua University of Education)

Shu-Hui Lin (National Changhua University of Education)

Discussant:

Shing-Jen Wu (Soochow University)

主持人兼主講人：

張晉瑞             資誠企業管理顧問(股)公司執行董事

Chin-Jui Chang       Managing Director, PwC Taiwan

講座大綱：

1.   企業舞弊案件樣態

2.   台灣高科技公司於防範營業秘密外洩的努力

3.   台灣經濟犯罪現況及偵辦面臨之難題

4.   數位鑑識理論與實務~於企業舞弊防治之助益

主持人:

李書行       臺灣大學會計系教授

Shu-Hsing Li   Professor at the Department of Accounting National Taiwan University

與談人 :

王澤世          成功大學會計系副教授兼系主任

Tse-Shih Wang    Professor & Department Chairperson of Accountancy National Cheng Kung University

張明輝          資誠教育基金會董事長

Ming-Hui Chang   President of PwC Education Foundation

薛富井          台北大學會計系教授

Fu-Jiing Shiue     Professor at the Department of Accountancy National Taipei University

蘇裕惠          東吳大學會計系教授

Yu-Hui Su        Professor at the Department of Accounting Soochow University

座談大綱：

1. 會計教育整合性課程架構之建議
2. 特定課程的教學方式
3. 會計教育與科技運用之結合
4. 學生學習成效評估與職涯發展

Moderator: Jeong-Bon Kim (City University of Hong Kong; Asia Pacific Journal of Accounting and Economics editor)

B22-1: Excess tax avoidance and firm value

Authors:

Yan-Yi Chiou (National Defense University)

Min-Jeng Shiue (National Taipei University)

Discussant:

Vincent Y.S. Chen (National Chengchi University)

B22-2: Taxation of wealthy individuals, wealth inequality governance and CSR indicators adoption

Authors:

Kuo-Shing Chen (Shih Chien University)

Chien-Chiang Lee (National Sun Yat-sen University)

Discussant:

Ju-Chun Yen (National Central University)

B22-3: The role of powerful CEOs in the appointment of accounting financial experts to the audit committee

Authors:

Samir Ghannam (University of Technology Sydney)

Matthew Grosse (University of Technology Sydney)

Anna Loyeung (University of Technology Sydney)

Nelson Ma (University of Technology Sydney)

Hannah Pham (University of Technology Sydney)

Discussant:

Sophia Liu (National Taiwn University)

Moderator: Shiow-Ru Ma (National Chengchi University)

D22-1: Government audit and earnings management restrainment—Based on the state-owned listed companies

Authors:

Jun-Ming Yin (Nanjing Audit University)

Li-Hong Tang (Nanjing Audit University)

Jun Wang (Nanjing Audit University)

Discussant:

Yi-Yin Yen (National Taipei University)

D22-2: The relationship between the human capital and litigation risk of audit firms

Authors:

Chiung Yen Chen (Asia University)

Mei Hua Huang (Asia University)

Kuei Ju Chang (Asia University)

Discussant:

Sin-Jin Lin (Chinese Culture University)

D22-3: The information content of key audit matters- the market reaction to the new audit report in Taiwan

Authors:

Chan-Jane Lin (National Taiwan University)

Kuei-Hui Cheng (National Taipei University)

Hsiao-Lun Lin (National Taipei University)

Discussant:

Shiow-Ru Ma (National Chengchi University)

D22-4: Labor market incentives and audit quality

Authors:

Tai-Yuan Chen (Hong Kong University of Science and Technology)

Hong-Da Wang (National Kaohsiung First University of Science and Technology)

Discussant:

Yi-Hsing Liao (Chung Yuan Christian University)

Moderator: Hsiang-Tsai Chiang (Feng Chia University)

E22-1: The disclosure of carbon emission on the financial performance and value-relevance

Authors:

Chuan-Chuan Huang (Feng Chia University)

Sheng-Hsiang Chiu (Feng Chia University)

Discussant:

Hsiang-Tsai Chiang (Feng Chia University)

E22-2: An empirical study on the relationships between the performance of corporate social responsibility and the cost of equity capital in Taiwan

Authors:

Tai-Cheng Shih (Fu Jen Catholic University)

Chia-Hsien Chu (Deloitte Taiwan)

Discussant:

Wei-heng Lin (National Taipei University of Business)

E22-3: Corporate social responsibility and future financial performance

Authors:

Hsiu-Ching Chiu (Chinese Culture University)

Yun-Shao Yao (National Taipei University)

Hung-Yi Lin (Ernst & Young)

Discussant:

Hsing-Chin Hsiao (National Taipei University of Business)

E22-4: Interlocking directorates and cost of equity capital

Authors:

Chi-Ting Chiang (National Taipei University of Business)

Wei-Heng Lin (National Taipei University of Business)

Chia-Hsuan Tseng (Ming Chuan University)

Discussant:

Shing-Jen Wu (Soochow University)

Moderator: Kuei-Hui Cheng (National Taipei University)

F22-1: The effect of core agency problem on managers' remuneration under different life cycles

Authors:

Ya-Chi Chang (Tamkang University)

You-Cheng Xie (Tamkang University)

Discussant:

Kuei-Hui Cheng (National Taipei University)

F22-2: The establishment and characteristics of audit committee and earnings persistence

Authors:

Hui-Sung Kao (Feng Chia University)

Shu-Hsien Lin (National Chenchi University)

Discussant:

Li Xu (Nanjing Audit University)

F22-3: An empirical study on the impact of internal control on firm performance in the Taiwan banking industry

Authors:

Chun-Hsien Yu (National Defense University)

Ya-Wen Tsai (National Taipei University)

Yi-Hsin Wang (National Taipei University)

Discussant:

Ruei-Shian Wu (Yuan Ze University)

主持人:

柯志賢   勤業眾信聯合會計師事務所審計部副營運長

與談人:

柯志賢    勤業眾信聯合會計師事務所審計部副營運長

鄭  興    勤業眾信管理顧問股份有限公司總經理

萬幼筠    勤業眾信風險管理諮詢股份有限公司總經理

座談大綱：

主持人:

方嘉麟         政治大學法學院特聘教授

   Kai-lin Faung     Professor at National Chengchi University

與談人:

方嘉麟           政治大學法學院特聘教授

Kai-lin Faung       Professor at National Chengchi University

陳彥良           台北大學法律學院教授

Yen-liang Chen     Professor at National Taipei University

朱德芳           政治大學法學院副教授

Te-fang Chu        Professor at National Chengchi University

方元沂           中國文化大學學務長兼法學院教授

Richard Y. Fang     Professor at Chinese Culture University

座談大綱：

一、建置E化平台，推動數位經濟為政府重大政策，是不可逆之世界潮流，包括德國最近也宣布數位化為其施政重點。

1. E化平台的價值何在?
2. 主管機關要否全面事前審查
3. 如何增加揭露項目簡化資訊取得

二、如何配合防制洗錢，增加法人透明度及引入配套措施

1. APG評鑑重點有二：實質受益人資訊應準確與最新；政府應能及時
2. 取得實質受益人資訊。各國法制之概況為何?
3. 面對我國明年的APG評鑑，我國法制現狀如何？如何因應？
4. 股東名簿申報之重要性與配套措施。
5. 不通過APG評鑑可能之後果為何?
6. 法人透明度對公司治理、弊案防制之重要性。

三、強化治理，解決多年來大股東濫用控制權弊端

1. 董事失格制度應如何設計? 可以解決那些問題?
2. 關係人交易應如何規範?

四、強化少數股東保障

1. 應否引進股東直接訴權? 何謂少數股東遭受不公平侵害之救濟制度?
2. 家族企業交叉持股應如何強化治理?
3. 股東協議，包括表決權拘束契約對公開發行公司與非公開發行公司應如何為不同之設計? 其效力應受何種標準檢驗? 非公開發行公司章程記載之可行性?

五、增訂兼益公司專章/節，提供社會企業生態系發展的友善法律環境

1. 企業社會責任與社會企業意涵的異同之處。
2. 如何鬆綁現行公司法的限制，讓社企創業家能選擇適合的組織型態?
3. 兼益公司法專章/節與社會企業發展條例草案，會有交集嗎？應如何互補？

主持人:

區耀軍會計師  安侯建業會計師事務所審計部門

Samuel Au      KPMG Audit Partner

與談人:

朱成光       安侯建業管理顧問公司(鑑識會計服務)執行副總

Rex Chu       KPMG Partner

陳怡如       安侯建業管理顧問公司(資訊科技諮詢服務)副總經理

Megan Chen   KPMG Director

劉世偉       KPMG日本ITS企劃部資深經理

Wayne Liu     KPMG AZSA LLC Senior Manager

座談大綱：

l  Data Analytic應用於財務報導查核之現況發展與未來展望 (陳怡如副總)

l  鑑識會計服務下Data Analytic之應用 (朱成光執行副總)

l  國外數據分析於查核發展之近況分享 (劉世偉資深經理)

l  主持人以會計師角度之對談與現場與會聽眾之QA