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教師 「吳幸蓁」老師照片
教授

吳幸蓁

最高學歷：成功大學博士

專長：

財務會計、公司治理

 

重要學經歷 - 總覽列表

學歷
經歷
教授課程

會計學、會計學(二)、會計學(三)、公司治理專題研討、成本與管理會計
校內分機 3404
研究室 R3208
電子郵件 actwsj@scu.edu.tw
論文著作與研究計畫

(A)期刊論文

  1. Wu, S. J., H. C. Chen and W. C. Chi. 2017. Integrity management and issuance and assurance of corporate social responsibility reports. Taiwan Accounting Review 12 (Special Issue: 企業永續發展與社會責任報告專刊): 415-462. (TSSCI equivalent) [MOST 104-2410-H-031-007, MOST 105-2410-H-031-025]
  2. Wu, S. J., and H. Y. Liao. 2017. The determinants and consequences of voluntary nonfinancial information disclosure: Evidence on corporate social responsibility (CSR) report. Sun Yat-Sen Management Review 25 (1): 13-62. (TSSCI)
  3. Wu, S. J., C. C. Hsieh and S. W. Liang. 2014 (accepted on 2015.01.21). The effect of establishment and the quality of compensation committee on top executives’ pay-performance sensitivity. Taiwan Accounting Review (TSSCI equivalent) [NSC 102-2410-H-031-023]
  4. 吳幸蓁與黃文利，2014，跨國企業移轉訂價之稅務治理，會計研究月刊 (Accounting Research Monthly)，345期（2014年8月），頁118-128。
  5. Lew, J. F., and S. J. Wu. 2013. Controlling shareholders and earnings informativeness: Evidence from Taiwan. Asia Pacific Management Review 18 (1): 93-124. (TSSCI) (Ranking: 8/46 in Management, Taiwan)
  6. Hsieh, C. C., and S. J. Wu. 2012. Monitoring the monitors: The effect of banking industry reform on earnings management behavior in an emerging market. Corporate Governance: An International Review 20 (5): 451-473. (SSCI) Impact Factor: 1.897 (2011 Ranking: 32/113 Business, 45/166 Management) [NSC 99-2914-I-006-016-A1]
  7. Tsai, L. C., S. L. Chiou, S. J. Wu, and C. S. Young. 2010. Corporate ownership structure and the value relevance of family executives’ external directorships. Asia Pacific Management Review 15 (2): 223-250. (TSSCI) (Ranking: 8/46 in Management, Taiwan)
  8. Young, C. S., and S. J. Wu. 2009. The determinants and effects on earnings informativeness of asset impairments: The role of corporate governance. International Journal of Accounting Studies 48: 67-114. (TSSCI)
  9. Young, C. S., L. C. Tsai, and S. J. Wu. 2008. Ultimate shareholder and the performance and market valuation of corporate innovation: Evidence from Taiwan’s electronics industry. Management Review 27 (4): 29-56. (TSSCI)
  10. Tsai, L. C., Y. F. Yang, S. J. Wu, and Y. K. Huang. 2008. The effects of information technology and human capital on R&D spillovers. Soochow Journal of Accounting 1 (1): 53-81.
  11. Young, C. S., and S. J. Wu. 2003. CEO pay-performance sensitivity, performance threshold and discretionary accounting choices—An Empirical Study. International Journal of Accounting Studies 36: 55-87. (TSSCI)

(B)研討會論文

國外(含大陸)研討會論文：

  1. Wu, S. J., T. W., and I. Zilic. 2017. Action is eloquence? Executive-worker pay ratio and employee related discussion in CSR Reports. 2017 American Accounting Association (AAA) Annual Meeting, San Diego, CA, August 5-9, 2017. [MOST 105-2410-H-031-025]
  2. Hsieh, C. C., and S. J. Wu. 2017. The issuance and assurance of corporate social responsibility (CSR) reports and earnings informativeness. 2017 American Accounting Association (AAA) Annual Meeting, San Diego, CA, August 5-9, 2017. [MOST 104-2410-H-031-007]
  3. Hsueh, M. H., and S. J. Wu. 2017. The association between R&D spending and capitalized R&D and CEO compensation: Evidence from China. 2017 American Accounting Association (AAA) Annual Meeting, San Diego, CA, August 5-9, 2017.
  4. Wu, S. J., T. W., and I. Zilic. 2017. Action is eloquence? Executive-worker pay ratio and employee related discussion in CSR Reports. 2017 Academy of Management (AOM) Annual Meeting, Atlanta, GA, August 4-8, 2017. [MOST 105-2410-H-031-025] doi: 10.5465/AMBPP.2017.14874abstract ACAD MANAGE PROC January 2017 2017 (Meeting Abstract Supplement) 14874
  5. Hsieh, C. C., and S. J. Wu. 2017. The issuance and assurance of corporate social responsibility (CSR) reports and earnings informativeness. 2017 CAAA annual conference on June 1-3 in Montreal, Quebec, Canada. [MOST 104-2410-H-031-007]
  6. Wu, S. J., W. Chi, and M. Chan. 2016. The transformation of auditors’ organizational form, legal environment, and audit fees: Evidence from China. 2016 American Accounting Association (AAA) Annual Meeting, New York, NY, August 6-10, 2016.
  7. 吳幸蓁，2015，企業社會責任報告書可信嗎？第三方確信之驗證，第一屆兩岸三地管理會計與公司治理研討會，北京理工大學珠海學院，廣東省珠海市，2015年4月19日。[MOST 104-2410-H-031-007]
  8. Wu, S. J. 2014. Do investors value the R&D capitalization? The reporting incentives perspective. 2014 American Accounting Association (AAA) Annual Meeting, Atlanta, GA, August 2-6, 2014.
  9. Wu, S. J., and N. T. Kuo. 2013. R&D capitalization and audit fees: Evidence from China. 2013 American Accounting Association (AAA) Annual Meeting, Anaheim, CA, August 3-7, 2013.
  10. Wu, S. J., and N. T. Kuo. 2013. R&D capitalization and audit fees: Evidence from China. 2013 兩岸會計學術研討會 on April 14 at 北京首都經貿大學會計學院 in Beijing, China.
  11. Hsieh, C. C., and S. J. Wu. 2010. Monitoring the monitors: The effect of banking reform in China on corporate accounting choices. 2010 American Accounting Association (AAA) Annual Meeting, San Francisco, July 31-August 4, 2010.

國內研討會論文：

  1. Hsieh, C. C., and S. J. Wu. 2016. The issuance and assurance of corporate social responsibility (CSR) reports and earnings informativeness. 2016 Accounting Theory and Practice Conference: Sustainability Tendency of Practices and Theory in Accounting and Auditing on December 1-2 at National Yunlin University of Science and Technology in Yunlin, Taiwan. ( corresponding author) [MOST 104-2410-H-031-007]
  2. Huang, T. Y., and S. J. Wu. 2016. The determinants and value relevance of green power. 2016 Accounting Theory and Practice Conference: Sustainability Tendency of Practices and Theory in Accounting and Auditing on December 1-2 at National Yunlin University of Science and Technology in Yunlin, Taiwan. ( corresponding author) [MOST 105-2410-H-031-025]
  3. 吳幸蓁與黃天岳，2016，認購綠色電力之決定因素與其價值攸關性，2016海峽兩岸財經與商學研討會，蘇州大學商學院與東吳大學商學院共同舉辦，台北，2016年11月22日。[MOST 105-2410-H-031-025]
  4. 吳幸蓁與單薇，2016，企業社會責任報告書與資金成本之關連性，2016 新世代會計發展學術研討會--互聯網+、工業4.0與會計誠信對財務及管理會計之影響 (2016 Conference on Accounting Development in the New Era: The Impact of Internet+, Industry 4.0 and Accounting Sincerity on Financial and Managerial Accounting)，國立政治大學、中國會計學會等主辦，彰化師範大學承辦，彰化，2016年10月28-29日。[MOST 104-2410-H-031-007]
  5. Wu, S. J., H. C. Chen, and W. C. Chi. 2016. Voluntary code of integrity and voluntary issuance and assurance of corporate social responsivity reports.《中華會計學刊》企業永續發展與社會責任報告專刊暨論壇，2016年9月30日。[MOST 104-2410-H-031-007] [MOST 105-2410-H-031-025]
  6. 吳幸蓁與單薇，2016，企業社會責任報告書與資金成本之關連性，2016會計趨勢與教育研討會，中國文化大學會計學系暨研究所，台北，2016年5月6日。[MOST 104-2410-H-031-007]
  7. Wu, S. J., and M. C. Chen. 2015. The association between R&D spending and capitalized R&D and CEO compensation: Evidence from China. 2015 Accounting Theory and Practice Conference on December 3-4 at National Cheng-Kung University in Tainan, Taiwan. (Quality Paper Award)
  8. 馬嘉應、吳幸蓁與王思翔，2015，我國公用天然氣事業風險貼水模型之探討，2015會計趨勢與教育研討會，2015/05/01，中國文化大學。
  9. 馬嘉應、吳幸蓁與吳莎莉，2014，探討私募公司債之財務操作：以力霸集團企業為例，第五屆「鑑識會計高峰論壇研討會」，2014/12/02，臺大管理學院會議中心。
  10. Wu, S. J., and Y. C. Lin. 2014. Controlling shareholder and earnings informativeness: The mitigating effect of information transparency. 2014 Accounting Theory and Practice Conference on October 26-29 at National Taipei University in Taipei, Taiwan. (The Best Paper Award)
  11. Wu, S. J., and S. W. Liang. 2013. The effect of establishment of compensation committee and its quality on CEO pay-performance sensitivity. 2013 Accounting Theory and Practice Conference on October 24-25 at Soochow University in Taipei, Taiwan. (The Best Paper Award) [NSC 102-2410-H-031-023]
  12. Wu, S. J., Y. P. Chen and S. Y. Yang. 2013. Fraud, earnings management and external audit: Evidence from China. 2013 Accounting Theory and Practice Conference on October 24-25 at Soochow University in Taipei, Taiwan.
  13. Wu, S. J., and S. W. Liang. 2013. The effect of establishment of compensation committee and its quality on CEO pay-performance sensitivity. 2013第十二屆北商論壇－中小企業會計準則研討會, National Taipei College of Business, Taipei, Taiwan. [NSC 102-2410-H-031-023]
  14. Wu, S. J., and H. Y. Liao. 2012. The determinants and consequences of voluntary corporate social responsibility (CSR) information disclosure. 2012 Accounting Theory and Practice Conference on December 3-4 at National Taiwan University in Taipei, Taiwan.
  15. Su, Y. H., S. J. Wu, and C. F. Lee. 2012. The average tenure of independent director and discretionary accruals. 2012 Accounting Theory and Practice Conference on December 3-4 at National Taiwan University in Taipei, Taiwan.
  16. Wu, S. J., C. L. Jan, and C. L. Chou. 2012. The trade-off between accrual-based earnings management and real activities manipulation: Evidence from China’s ST firms. 第十六屆海峽兩岸財經與商學研討會, Soochow University, Taipei, Taiwan. [NSC 101-2410-H-031-031]
  17. Wu, S. J., and H. Y. Liao. 2012. The determinants and consequences of voluntary corporate social responsibility (CSR) information disclosure. 2012第十一屆北商論壇－中小企業會計發展趨勢, National Taipei College of Business, Taipei, Taiwan.
  18. Hsieh, C. C., and S. J. Wu. 2010. Monitoring the monitors: The effect of banking reform in China on corporate accounting choices. 2010 International Conference on Accounting and Information Technology (ICAIT), National Chung Cheng University, Chia-Yi, Taiwan.
  19. Wu, S. J. 2009. Corporate governance and earnings management surrounding CEO turnover. 2009 Information Management and Digital Content Conference on November 20 at National Changhua University of Education in Changhua, Taiwan.
  20. Wu, S. J. 2007. Earnings management and asset impairments for right issues and special treatment firms in China: The moderating effect of corporate governance. 2007 Discipline of Management-Accounting Research Craft Workshop, Department of Humanities and Social Sciences, National Science Council, NSC.
  21. Young, C. S., and S. J. Wu. 2007. The motivations and information consequences of asset impairment: The role of corporate governance. 2007 Accounting Theory and Practice Conference on November 8-9 at National Taipei University in Taipei, Taiwan.

(C)研究計畫

  1. Wu, S. J. 2017. Does the Establishment and Quality of Audit Committee Affect the Selection of Audit Engagement Partners?（審計委員會之設置及其品質是否影響合夥會計師之選任）106/08/01~107/07/31. [MOST 106-2410-H-031-020].
  2. Wu, S. J. 2016. Are Corporate Social Responsibility Reports Credible? Evidence from the Fulfillment of Social Responsibility Activities（從社會責任活動的落實檢視企業社會責任報告書之可信度）105/08/01~106/11/30. [MOST 105-2410-H-031-025].
  3. Wu, S. J. 2015. What Does a Corporate Social Responsibility (CSR) Report Inform us?（一份企業社會責任報告書告訴我們什麼？）104/08/01~105/10/31. [MOST 104-2410-H-031-007].
  4. Wu, S. J. 2014. Could Directors’ and Officers’ Liability Insurance Reinforce Corporate Governance Mechanism? The Effect of Controlling Shareholders（董監事暨重要職員責任保險能強化公司治理機制嗎？論控制股東之影響效果）103/08/01~104/07/31. [MOST 103-2410-H-031-031].
  5. Wu, S. J. 2013. Re-examining the Governance Effectiveness of Board of Directors: Further Evidence from Board Composition and Members’ Characteristics（再探董事會之治理有效性：來自董事會組成及其成員特質的進一步證據）102/08/01~103/07/31. [NSC 102-2410-H-031-023].
  6. Wu, S. J. 2012. Earnings Management Behaviors and the Consequences underlying Earnings-based Delisting Regulatory Regime（盈餘基礎退市管制政策下的盈餘管理行為及其後果）101/08/01~102/09/30. [NSC 101-2410-H-031-031].
  7. Wu, S. J. 2011. The Informational Consequences of IFRS Adoption in China: The Role of Corporate Governance （中國大陸採用國際會計準則之資訊效果：兼論公司治理之角色）100/08/01~101/07/31. [NSC 100-2410-H-031-019].

(D)指導科技部大專生研究計畫

林龠任，獨立董事離職之資訊效果：兼論公司治理機制之替代性，102.07.01-103.02.28 [102-2815-C-031-012-H] 
洪筱薇，企業社會責任報告書可信嗎？來自負面社會責任新聞事件之證據，103.07.01-104.02.28 [103-2815-C-031-020-H]
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