星期五 12 月 2 日 Friday, December 2, 2022
| 08:20~ | 來賓報到 地點：成功大學國際會議廳第一演講室 |
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| 09:00-09:30 | 開幕典禮及貴賓致詞 Welcoming Remarks (including introduction of delegates 地點：成功大學國際會議廳第一演講室 |
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| 09:30-10:40 | 專題演講一
主題一：
Path Analysis
主講人：
Prof. Clive Lennox (Chair Professor, Leventhal School of Accounting, University of Southern California)
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| 10:40-11:00 | 休息及茶敘 | |||
| 11:00-12:10 | 專題演講二
主題二：
Establishing Confidence in Accounting Research: Relevance, Replication, and Robustness
主講人：
Prof. Divesh Sharma (Professor, School of Accountancy, Kennesaw State University )
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| 實體場次 | ||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||
| 13:40 | 15:10 |
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SEC's Modernization of Regulation S-K of Item 1A: What's the Impact on Information Efficiency?
PM2.5 和臭氧對審計品質的影響
The Impact of Internal Capital Market of Business Group Affiliation on Dynamic Capital Structure Adjustment Speed: Evidence from Taiwan
Does the Tenure of Insurer-Reinsurer Relationship Impact Product Diversification? Evidence from the US Property-Casualty Insurance Industry
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盈餘管理與年報可讀性關係之研究：CEO過度自信的調節效果
新聞事件內容與企業盈餘管理方法選擇
Socioemotional Wealth and Financial Reporting Decision in Family Firms
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機器人流程自動化導入關鍵成功因素之研究-數位轉型決策分析模型應用
環境負債的區塊鏈會計處理
重大訊息對辨認財務危機公司之影響：加入不同機器學習模式之準確率比較
運用機器學習模型於公司破產預測之效力分析:年報文字基礎溝通價值觀點
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State-Owned Enterprises, A+H Shares, and Audit Choice
共同簽證會計師連結與投資效率之關聯
共同簽證會計師連結與成本僵固性之關聯
會計師忙碌程度是否會降低關鍵查核事項溝通價值？
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| 13:40 | 15:10 |
休息及茶敘 | |||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||
| 15:30 | 17:00 |
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Optimal Inventory Decision for Permissible Delay in Payment under JIT Environment
產品策略定位與銷管費用成本僵固性之關係：經理人能力的調節效果
ESG與企業權益資金成本—SASB重大性議題之影響
SASB準則下環境社會治理與企業績效之關聯性
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Effects of CEO Overconfidence and CEO Power on the Performance of Chinese Firms
公司治理評鑑系統結果對權益資金與負債資金成本之影響
Macroeconomic News Surprise, Corporate Governance and Accounting Quality - Evidence from the U.S.-China Trade War
高階經理人薪酬、企業策略與租稅規避之關聯性
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The Transparency of Financial Statements on IPO Pricing around the Adoption of IFRS in an Economy of Little Information Asymmetry
主動式管理與高產業集中度是否能提升台灣基金之選股與擇時能力?
Firm Life Cycle and Prediction of Future Operating Cash Flows
長期有形資產減損在IFRS 與US GAAP下盈餘資訊性比較
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COVID-19新冠疫情期間境外查核限制對財報公告時間落差的影響：兼論董事會與外部審計的功能
會計師聲譽對借款成本之影響
Does Financial Statement Comparability of Customer Firms Relate to Supplier’s Investment Decisions?
運用機器學習模型於股價暴跌風險預測之研究：年報文字特徵與賣空程度觀點
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| Online Session (JAA, KAA, TAA Joint Session) In International Conference Hall |
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13:30
| 14:45 |
JAA/KAA/TAA Joint Section: Paper Presentation JS1
Does the Experience of Cooperation Between Audit Partners Affect the Comparability of Accruals?
Effects of Shareholder Proposals on the Market Value of Japanese Firms
Understanding CEO Ability and Pay-Performance Sensitivity Relationship: Evidence from the First Year of a CEO’s Service
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14:45
| 16:00 |
JAA/KAA/TAA Joint Section: Paper Presentation JS2
Do CEO Tweets Matter when Investors Respond to Earnings Guidance?
Star CEOs and Earnings Management: the Consideration of Business Risk
A Theory of Management Control Packages and Organizational Identity
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16:00
| 16:10 |
Coffee Break | |||||||||||||||||||||||||||
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16:10
| 16:40 |
ESG Section: ISSB Standards CE1
An Update from ISSB
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16:40
| 17:30 |
ESG Section: CSR/ESG Symposium CE2
Panelists:
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18:00
| 20:00 |
晚宴 | |||
星期六 12 月 3 日 Saturday, December 3, 2022
| 09:00 | 10:30 |
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好事真的做越多回報越好嗎？
企業社會責任的做與說如何搭配才會達到最好的財務績效？
The Effect of Directors' Expertise on the Association between Top Management Pay Ratio and Firm Performance
Management Quality and Carbon Emission Disclosures
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導入TDABC對績效指標認知衝突之研究－以某區域醫院移動式Ｘ光為例
多角化企業於新冠狀病毒(Covid-19)疫情蔓延中扮演什麼角色？
導入Tw-DRGs是否影響醫院的盈餘管理策略？以醫療財團法人為例
The Distance of Business and Politics: The Effect of Corporate Proximity to Political Power on Corporate Investment Decisions
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水平或垂直整合集團企業之研發資產是否會有不同之價值攸關性外溢效果?企業生命週期之觀點
To Approve or Not To Approve: The Modified Default Prediction Model
三大法人持股及其穩定度與股價波動之關聯
Labor Unions and Internal Capital Market Efficiency
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我國股利所得稅新制對股票報酬之影響-以2017年股利所得稅改方案為例
移轉訂價三層文據對企業避稅與永久性稅務差異之影響
企業避稅、公司治理與債務資金成本
憲法原則在所得稅徵納之適用—以券商發行認購(售)權證所得為例
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施行IFRS 9對關鍵查核事項之影響
合法權力會計師之價值攸關性是否存在外溢效果？企業生命週期觀點
會計師事務所運用電腦輔助稽核技術進行洗錢防制查核之可行性
Is IT a Benefit or Productivity Paradox? Evidence from Professional Service Industry
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| 10:30 | 10:45 |
休息及茶敘 | |||||||||||||||||||||||||||||||||||||||||||||||||||||||||||
| 10:45 | 12:15 |
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公司治理與會計品質對盈餘宣告資訊風險之影響：考量經理人過度自信
Can Insider Director Defense Economic Shocks? Evidence from Investment Efficiency and Operational Performance
Is Sunlight the Best Disinfectant? Evidence from Executive Pay Disclosure in Taiwan
The Association between Top Management Team Characteristics and CSR Report Assurance
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Do the Choices of Family Business CEOs Affect Investment Decisions?
財務報表可讀性與會計師查核報告可讀性是否影響銀行借款?
股利政策與應計數品質：公司生命週期觀點
公司治理主管對於董事會運作有助益嗎?
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海外來臺上市櫃企業與財務報表可比較性之探討：考量董事連結、法規修正及新冠疫情之影響
盡職治理守則與盈餘管理
致股東報告書未來展望資訊與放款行為之研究—以銀行業在COVID-19疫情期間為例
CEO Paycuts and Investor Perceptions of Earnings Quality
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探討氣候相關揭露與企業永續評等之相關性
Do Increased Monitoring Forces Enhance the Credibility of Financial Reports? Evidence of the Change from Reviewing to Auditing Semi-Annual Financial Statements of Taiwan-Listed Foreign Firms
新型冠狀病毒肺炎對查核品質之影響
設廠地點是否影響實質盈餘管理與避稅程度之關聯性?
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