| 姓名 | 吳清在 | Tsing-Zai Wu |
|---|---|
| 系所 | 會計與資訊學系 兼任客座教授 |
| 經歷 | ．國立成功大學會計學系教授兼系主任 ．美國紐約Baruch College助理教授 ．美國底特律大學助理教授 ．行政院主計總處政府會計共同規範審議會委員 ．中華會計教育學會常務理事 ．美國會計師、管理會計師、內部稽核師、銀行稽核師、金融稽核師 ．亞洲大學國際學院院長 |
| 年度 | 論文名稱 |
|---|---|
| 2020 | 吳清在(TsingZai C. Wu)、楊朝旭( Chaur-Shiuh Young)、余駿展(Chun Chan Yu)、Hsiao-Tang Hsu, Are governmental expenditures also sticky? Evidence from the operating expenditures of public schools, APPLIED ECONOMICS, vol.52 no.16 pp.1763-1776, 2020 |
| 2020 | 吳清在(TsingZai C. Wu)、黃華瑋(H. W. Huang)、余駿展(C. C. Yu)、吳慶輝(C. H. Wu), Engagement partners participating in auditing standard setting and audit quality, Asia-Pacific Journal of Accounting & Economics, vol.27 no.5 pp.591-611, 2020 |
| 2017 | 吳清在(TsingZai C. Wu)*、謝宛庭(Wan-Ting Hsieh)、余駿展(Chun Chan Yu)、朱心迪(Hsin-Ti Chu), Value relevance of financial statements in convergence with IFRS: Analyses in the abnormal pricing error, APPLIED ECONOMICS LETTERS, vol.24 no.7 pp.490-493, 2017 |
| 2017 | Kazuhiko Kobori(Kazuhiko Kobori)*、Robert Hutchinson、Ping-Chang Lee、Yao-Chuan Tsai、吳清在(TsingZai C. Wu), Main banks’ influence on financial reporting quality in Japan, Journal of Applied Economics, vol.49 no.22 pp.2166-2178, 2017 |
| 2015 | Yao-Chuan Tsai(Yao-Chuan Tsai)*、吳清在(TsingZai C. Wu)、Kazuhiko Kobori、、, Influence of outside board members from main bank team on earnings management, International Journal of Economic Research, vol.12 no.4 pp.1421-1444, 2015 |
| 2015 | K K(Kazuhiko Kobori)*、Yao-Chuan Tsai、吳清在(TsingZai C. Wu), Does the Inclusion of Financial Experts on J-SOX Regulated Boards or Audit Committees Increase or Decrease Audit Fees in Japan?, The Empirical Economics Letters, vol.14 no.11 pp.1077-1083, 2015 |
| 2015 | 謝宛庭(Wan-Ting Hsieh)、吳清在(TsingZai C. Wu)*, Tradeoff and Timing Decisions between Accounting Discretions and Real Activities Manipulations: A Study on Earnings Management for Listed Firms in Taiwan, 臺大管理論叢／NTU Management Review, vol.26 no.1 pp.1-32, 2015 |
| 2015 | Kazuhiko Kobori(Kazuhiko Kobori)*、Yao-Chuan Tsai、吳清在(TsingZai C. Wu), The Influence of Institutional Investors’ Stock Ownership on Accounting Discretion and Real Discretion after J-SOX, The Empirical Economics Letters, vol.14 no.12 pp.1167-1175, 2015 |
| 2014 | 吳清在(TsingZai C. Wu)*、施念恕(Niensu Shi)、朱靜玉(Jing-Yu Zhu), On the Equity of University Professor’s Compensation: A Comparative Study on Compensations of University Professors and High/Elementary School Teachers in Taiwan, 臺大管理論叢／NTU Management Review, vol.24 no.2 pp.1-52, 2014 |
| 2012 | J. C. F.(Jack C. Francis)*、吳清在(TsingZai C. Wu)、Nan-ting Kuo, Effects of Tax Reform on Drop-Off Ratios on the Ex-Dividend and Ex-Right Prices, Review of Quantitative Finance and Accounting 2012, vol.39 no.2 pp.147-164, 2012 |
| 2011 | 吳清在(TsingZai C. Wu)*、Jengren Chiou、鄭莉(Li Cheng), The Influence of Corporate Governance on a CPA’s Going-Concern Opinion for Financially Distressed Firms: An Empirical Study for Firms Listed in the Taiwan Stock Exchange, 臺大管理論叢／NTU Management Review, vol.21 no.2 pp.187-218, 2011 |
| 發表日期 | 論文名稱 |
|---|---|
| 2017.10 | Audit Firm’s Capacity, Opportunity Costs and Audit Pricing , 2017 AAA Northeast Region Meeting, Oct. 2017, Providence, RI, U.S. |
| 2016.08 | 吳清在(TsingZai C. Wu)、Chaur Shiuh Young、Chun Chan Yu、Hsiao Tang Hsu, Cost Stickiness in the Governmental Setting: Evidence from the Operating Expenditures of Public Schools , 2016 Annual meeting of the American Accounting Association, Aug. 2016, U.S.A./ New York City |
| 2015.12 | 吳清在(TsingZai C. Wu)、Kung-Hong Shih、Gwo-Ting Huang、Chun Chan Yu, The Impact of Halved Imputation Credit on Corporate Dividend Policy: An Empirical Study , 2015 Taiwan Accounting Association, Dec. 2015, Tainan City, Taiwan, Republic of China |
| 2015.12 | 吳清在(TsingZai C. Wu)、Wan-ting Hsieh、Kun-Hong Shih, Accounting Discretions and Real Activities Manipulations: A Study on Earnings Management for the Income Basic Tax on Listed Firms in Taiwan , 2015 Taiwan Accounting Association, Dec. 2015, Tainan City, Taiwan, Republic of China |
| 2014.08 | 吳清在(TsingZai C. Wu)、Wan-Ting Hsieh、Chun Chan Yu、Hsin-Ti Chu, Pre and Post, Convergence with IFRS and Value Relevance of Financial Statements: Evidence from Two Decades’ Accounting Standard Setting in Taiwan - 2014 Annual meeting of the American Accounting Association, Aug. 2014, U.S.A. / Atlanta |
| 計畫名稱 | 參與人 | 計畫期間 |
|---|---|---|
| 財會學門會計領域博士畢業生人力供需研究 (MOST 104-2420-H-004-020 -) | 周玲臺(Chou, Ling-Tai)、吳清在(TsingZai C. Wu) | 2015.08 ~ 2016.07 |
| 居住正義之租稅與非稅政策：大陸地區與台灣地區之比較研究II (NSC 101-2410-H006-039-MY2) | 吳清在(TsingZai C. Wu) | 2013.08 ~ 2014.07 |
| 居住正義之租稅與非稅政策：大陸地區與台灣地區之比較研究I (NSC 101-2410-H006-039-MY2) | 吳清在(TsingZai C. Wu) | 2012.08 ~ 2013.07 |
| 企業內部人股權申讓之租稅與非稅意涵II (NSC 99-2410-H006-037-MY2) | 2011.08 ~ 2012.07 | |
| 企業內部人股權申讓之租稅與非稅意涵I (NSC 99-2410-H006-037-MY2) | 吳清在(TsingZai C. Wu) | 2010.08 ~ 2011.07 |
| 課程類別 | 課程代碼 | 課程名稱 | 年度 |
|---|---|---|---|
| 大學日間部 | 81U00393A | 民法 | 112 |
| 年度 | 名稱 | 全部作者 |
|---|---|---|
| 106 | 不動產價格之時間序列分析:建商行為之探討 | 黃浤庭 |
| 104 | 資本公積發放現金對債權人影響之研究 | 李品陞 |
| 104 | 企業內部人股權交易事前申報得資訊內涵與經濟後果 | 施坤宏 |
| 102 | 興櫃股票市場之價格發現功能與影響因素之研究：初次申請上市櫃公司之實證研究 | 林惠芬 |
| 101 | 非營利醫院盈餘管理之研究 | 譚慧芳 |
| 100 | 個人股東層次股利稅對公司評價之影響 | 郭南廷 |
| 098 | 資訊揭露評鑑系統之效益分析：股票報酬及經濟附加效果 | 曾玉琦 |
| 098 | 減資選擇之決定因素與經營績效 | 施念恕 |
