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| 篇名 | 關鍵查核事項是制式八股文嗎？ |
| 作者 | 陳美惠；謝安軒；張祐慈；戚務君 |
| Title | Are KAMs Boilerplate Disclosures? |
| Author | Mei-Hui Chen；An-Xuan Xie；Yu-Tzu Chang；Wuchun Chi |
| 下載 (Download) |  |
| 篇名 | 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 | 劉順仁；王俊凱；李季澄；黃禹翔 |
| Title | Machine Learning and Account Classification Judgements: Educational Implications of the Application of Artificial Intelligence to Accounting Procedures of a Taiwan Semiconductor Company |
| Author | Shuen-Zen Liu；Chun-Kai Wang；Chi-Cheng Lee；Yu-Shiang Huang |
| 下載 (Download) | |
| 篇名 | 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 | 顏如君；王大維；連鑫 |
| Title | Does inline XBRL reduce short-term information asymmetry among investors? Evidence fromTaiwan |
| Author | Ju-Chun Yen；Tawei (David) Wang；Sing Lien |
| 下載 (Download) | |
| 篇名 | 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 | 鄭桂蕙；戴敏育；林孝倫 |
| Title | The Impact of Revenue Key Audit Matters on the Difference between Self-declared and Audited Revenue |
| Auhor | Kuei-Hui Cheng；Min-Yuh Day；Hsiao-Lun Lin |
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| 篇名 | 會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 | 林昱成；盧鈺欣；林懿範 |
| Title | Visual Analytics of Accounting Theses and Dissertations-Empirical Results under Big Data |
| Author | Yu-Cheng Lin；Yu-Hsin Lu；Yi-Fan Lin |
| 下載 (Download) | |