中華會計學刊 第十二卷第一期 (Vol_12-1)
2016-08-01中華會計學刊 第十二卷特刊 (Vol_12-S)
2017-05-01| 篇名 | 國際財務報導準則實施期間之長期性資產評價方法選擇之管理誘因 |
| 作者 | 陳維慈；江佳欣；陳彥綺；戴家偉 |
| Title | Managerial Incentives in the Choice for Long-Lived Assets during the IFRS Adoption Period |
| Author | Weitzu Chen；Chia-Hsin Chiang；Yen-Chi Chen；Chia-Wei Tai |
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| 篇名 | 審計委員會設置及其品質對公司價值的影響 |
| 作者 | 李建然； 廖秀梅；張卉諭 |
| Title | The Effects of the Establishment and Quality of Audit Committees on Firm Value |
| Author | Jan-Zan Lee；Hsiu-Mei Liao；Huei-Yu Chang |
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| 篇名 | 所得稅變革及盈餘管理對企業租稅規劃之影響：公司治理角色 |
| 作者 | 汪瑞芝；許明智 |
| Title | The Effects of Income Tax System Reform and Earnings Management on Tax Planning: The Role of Corporate Governance |
| Author | Jui-Chih Wang；Ming-Zhi Hsu |
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| 篇名 | 以創新擴散理論探討導入持續性稽核技術影響因素 |
| 作者 | 吳東憲；黃士銘；黃劭彥；曾惠瑛 |
| Title | The Factors Affecting Continuous Auditing Technology Adoption Based on Diffusion of Innovation Theory |
| Author | Tung-Hsien Wu；Shi-Ming Huang；Shaio Yan Huang；Hui-Ying Tseng |
