中華會計學刊 第十七卷第二期 (Vol_17-2)

2021中華會計教育學會年會
2021-11-30
2022國立臺北大學會計國際研討會誠徵稿件(2022/3/31截止)
2022-01-17

中華會計學刊 第十七卷第二期 (Vol_17-2)

出版月份 (Publication Period) : 2021-12 / 誌謝:《中華會計學刊》特別感謝科技部人文社會科學研究中心補助2021年期刊編輯費用,以及勤業眾信聯合會計師事務所與安永聯合會計師事務所相關贊助。

篇名 (Title)鍵查核事項是制式八股文嗎?
作者 (Author)陳美惠;謝安軒;張祐慈;戚務君
TitleAre KAMs Boilerplate Disclosures?
AuthorMei-Hui Chen;An-Xuan Xie;Yu-Tzu Chang;Wuchun Chi
  
篇名 (Title)機器學習與會計科目判斷──台灣半導體公司使用人工智慧提升行政效率個案,對會計教育之啟示
作者 (Author)劉順仁;王俊凱;李季澄 ; 黃禹翔
TitleMachine Learning and Account Classification Judgements: Educational Implications of the Application of Artificial Intelligence to Accounting Procedures of a Taiwan Semiconductor Company
AuthorShuen-Zen Liu;Chun-Kai Wang;Chi-Cheng Lee;Yu-Shiang Huang
  
篇名 (Title)Inline XBRL是否降低投資人間短期資訊不對稱?以臺灣資料為例
作者 (Author)顏如君;王大維;連鑫
TitleDoes inline XBRL reduce short-term information asymmetry among investors? Evidence fromTaiwan
AuthorJu-Chun Yen;Tawei (David) Wang;Sing Lien
  
篇名 (Title)收入關鍵查核事項,對自行申報營收與查核營收間差異之影響
作者 (Author)鄭桂蕙;戴敏育;林孝倫
TitleThe Impact of Revenue Key Audit Matters on the Difference between Self-declared and Audited Revenue
AuhorKuei-Hui Cheng;Min-Yuh Day;Hsiao-Lun Lin
  
篇名 (Title)計領域學位論文研究議題視覺化分析──大數據下之實證
作者 (Author)林昱成;盧鈺欣;林懿範
TitleVisual Analytics of Accounting Theses and Dissertations-Empirical Results under Big Data
AuthorYu-Cheng Lin;Yu-Hsin Lu;Yi-Fan Lin