個人資料
陳耀宗
博士 美國雪城大學會計學博士
碩士 美國Drexel大學企管碩士
學士 東吳大學會計系學士
研究室 : 二館 616
電話 : (02)33669780
傳真 : (02)23638038
諮詢時段 :
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相關連結 :
主要研究領域
• 審計實證研究
• 公司治理
研究領域摘要
暫無資料
學歷
• 美國雪城大學會計學博士
• 美國Drexel大學企管碩士
• 東吳大學會計系學士
課程
• 國際審計準則(ISA)審計學
• 審計個案研討
獲獎
國科會專題研究計畫主持費(91, 93~105年)。
美國會計師考試及格 (ennsylvania, U.S.A.) on November 1993
Fulbright Doctoral Study Grant, 1997-1999. (美國傅爾布萊特攻讀博士獎學金) Social Science Research Network (SSRN) TOP 10 Downloads (of JCAE 2007 paper) for Accounting Research Centers Papers (March 23, 2007 to May 22, 2007) Social Science Research Network (SSRN) TOP 10 Downloads (of CAR 2007 paper) for Accounting Research Centers Papers (April 12, 2007 to June 11, 2007) 2006 年國立成功大學會計文教基金會學術研究獎勵 96 及 95 學年度國立成功大學會計文教基金會學術研究獎勵。
PwC 2008教學創新獎助教授。
東吳大學會計系98年度傑出系友。
經歷
會計師公會全國聯合會專業責任鑑定委員會副主任委員
台灣誠正經營暨防弊鑑識學會理事
台灣舞弊防治與鑑識協會監事
考選部「審計學」、「審計學概要」題庫命題委員
F-GIS獨立董事
萬在工業股份有限公司獨立監察人
中華民國會計師公會全國聯合會101年度 「審計準則公報第48號~53號)」課程講座 (台北、台中、高雄)
美國伊利諾大學會計系訪問教授 (2010.8~2011.6)
中華民國會計師公會全國聯合會專業責任鑑定委員會委員
中華會計教育學會實務委員會委員
中華會計學刊編輯委員
東吳會計學報編輯委員
研討會論文
  1. Chen Ken Y., G. Krishnan, J. Zhou., 2010, Is there Less Earnings Management when there Are More Accounting Experts on the Audit Committee? , 2010 American Accounting Association Annual Meeting , August , (San Francisco)
  2. Chen Ken Y., G. Krishnan, J. Zhou., 2010, Is there Less Earnings Management when there Are More Accounting Experts on the Audit Committee? , 2010 European Accounting Association Annual Congress , May , (Istanbul)
  3. Chen Ken Y., G. Krishnan, J. Zhou., 2010, Is there Less Earnings Management when there Are More Accounting Experts on the Audit Committee? , 2010 American Accounting Association Auditing Section Midyear Meeting , January , (San Diego)
  4. Ken Y. Chen, R. Elder, S. Hung, 2009, Do Post-Restatement Firms Care About Financial Credibility? Evidence from the Pre-and Post-Sox Eras. , 2009 American Accounting Association Annual Meeting , August , (New York)
  5. Ken Y. Chen, R. Elder, S. Hung, 2009, Do Post-Restatement Firms Care About Financial Credibility? Evidence from the Pre-and Post-Sox Eras. , 2009 International Symposium on Audit Research , June , (Maastricht)
  6. Ken Y. Chen, R. Elder, S. Hung, 2009, Investment Opportunity Set and Earnings Management: Evidence from the Role of Controlling Shareholders. , 2009 European Accounting Annual Congress , May , (Tampere)
  7. Chen Ken Y., R. Elder, Y. Hsieh, 2008, Corporate governance, Growth Opportunities, and earnings restatements: Effect of a Corporate Governance Code , 2008 Asia Pacific Journal of Accounting and Economics Symposium , December , (Hawaii)
  8. Chen Ken Y., R. Elder., 2008, Fraud Risk Factor and the Likelihood of Fraudulent Financial Reporting: Evidence from Statement on Auditing Standards No. 43 in Taiwan , 2008 American Accounting Association Annual Meeting , August , (Anaheim)
  9. Chen Ken Y., R. Elder, 2008, Fraud Risk Factor and the Likelihood of Fraudulent Financial Reporting: Evidence from Statement on Auditing Standards No. 43 in Taiwan , 2008 American Accounting Association Auditing Section Midyear Meeting , January , (Austin)
  10. Chen Ken Y., R. Elder, Y. Hsieh, 2007, Corporate governance, Growth Opportunities, and earnings restatements: Evidence from Regulatory Changes , 2007 American Accounting Association Auditing Section Midyear Meeting , August , (Chicago)
  11. Chen Ken Y., R. Elder, Y. Hsieh, 2007, Corporate governance and earnings management: The implication of Corporate Governance Best-Practice Principles for Taiwanese Listed firms , 2007 American Accounting Association Auditing Section Midyear Meeting , January , (Charleston)
  12. Chen Ken Y., R. Elder, and Y. Hsieh, 2006, Corporate governance and earnings management: The implication of Corporate Governance Best-Practice Principles for Taiwanese Listed firms , 2006 American Accounting Association Auditing Section Midyear Meeting , August , (Washington)
  13. Chen Ken Y., R. Elder, and Y. Hsieh, 2006, Corporate governance and earnings management: The implication of Corporate Governance Best-Practice Principles for Taiwanese Listed firms , The 4th NTU International Conference on Economics, Finance, and Accounting , April , (Taipei)
  14. 簡金成, 陳耀宗, 吳姍穎, 2006, 公司治理對會計師選任與盈餘管理之影響 , 2006會計與產業整合學術研討會 , April , (Taichung)
  15. Chen Ken Y., R. Elder, and Y. Hsieh, 2006, Corporate governance and earnings management: The implication of Corporate Governance Best-Practice Principles for Taiwanese Listed firms , The First Journal of Contemporary Accounting and Economics Symposium (Plenary Session) , January , (Hong Kong)
  16. Chen Ken Y., R. Elder, J. Liu, 2005, Auditor independence, audit quality and auditor-client negotiation outcome: Some Evidence from Taiwan , 2005 American Accounting Association Annual Meeting , August , (San Francisco)
  17. Chen Ken Y., J. Zhou, 2005, Audit Committees, Board of Directors Characteristics and Earnings Management by Commercial Banks , European Accounting Association Annual Congress , May , (Goteborg)
  18. Chen Ken Y., R. Elder, J. Liu, 2005, Auditor-client negotiation, independence and audit quality , 6th Asia-Pacific Journal of Accounting and Economics Symposium , January , (Guangzhou)
  19. Chen Ken Y., J. Zhou, 2005, Audit Committees, Board of Directors Characteristics and Earnings Management by Commercial Banks , 2005 American Accounting Association Auditing Section Midyear Meeting , January , (New Orleans)
  20. Chen Ken Y., J. Zhou, 2004, Corporate Governance and Auditor Switch Decision by Andersen’s Clients , 2004 Accounting Theory and Practice Conference , October , (Taipei)
  21. Chen Ken Y., J. Zhou, 2004, Corporate Governance and Auditor Switch Decision by Andersen’s Clients , 2004 American Accounting Association Annual Meeting , August , (Orlando)
  22. Randal J. Elder, J. Zhou, Ken Y. Chen, 2004, Non-audit Services and Earnings Management by Commercial Banks , 2004 American Accounting Association Annual Meeting , January , (Clearwater)
  23. 陳耀宗, 劉若蘭, 吳姍穎, 2003, 會計師之獨立性與審計品質對財務報導協商立場之影響 , 2003 會計理論與實務研討會 , November , (Tainan)
  24. Ken Y. Chen, R. Elder, J. Zhou, 2003, Auditor Size, Non-Audit Services, and Loan Loss Provisions by Commercial Banks , 2003 American Accounting Association Annual Meeting , August , (Hawaii)
  25. Ken Y. Chen, Shan-Ying Wu, 2002, The Effect of Industry Specialization on Audit Fees in Taiwan: The Role of Industry Type , 2002 Accounting Theory and Practice Conference , November , (Taipei)
  26. 陳耀宗, 劉若蘭, 林坤霖, 2002, 審計品質、客戶滿意度與審計公費關連性之研究 , 2002 會計理論與實務研討會 , November , (Taipei)
  27. Chen, Ken .Y and Shan-Ying Wu, 2002, The Effect of Industry Specialization on Audit Fees in Taiwan: The Role of Industry Type , The 3rd Annual Conference of the Asian Academic Accounting Association , October , (Nagoya)
  28. Chen, Ken .Y, Randal J. Elder, 2002, Industry Specialization and Audit Fees: The effect of Industry Type and Market Definition , 2002 American Accounting Association Annual Meeting , August , (Texas)
  29. Chen, Ken Y., Randal J. Elder, 2002, Industry Specialization and Audit Fees:The Effect of Industry Type and Market Definition , 2002 American Accounting Association Auditing Section Midyear Meeting , January , (Orlando)
期刊論文
  1. Wang W., J. Zhou, and K. Y. Chen., 2016, Why Do Firms Voluntarily Disclose Financial Forecasts? Evidence from a Regulatory Change in Taiwan , Journal of Accounting and Public Policy(4th round) , under review , ( SSCI )
  2. Dao Mai, H. Huang, Ken Y. Chen, and T. Huang, 2014, Can Management Turnover Restore the Financial Statement Credibility of Restating Firms? Further Evidence , Journal of Business Finance & Accounting , Vol.41 , No.7 , 893 - 925 , ( SSCI )
  3. Chen Ken Y., R. Elder, and S. Hung., 2014, Do Post-restatement Firms Care About Financial Credibility? Evidence from the Pre- and Post-Sox Eras. , Journal of Accounting and Public Policy , Vol.33 , No.2 , 107 - 126 , ( SSCI )
  4. Chen Ken Y., R. Elder, and Y. Hsieh, 2011, Corporate governance, Growth Opportunities, and earnings restatements: Effect of a Corporate Governance Code , Asia Pacific Journal of Accounting and Economics , Vol.18 , No.2 , 169 - 200 , ( SSCI )
  5. Chen Ken Y., Y.Hsieh, 2010, Board Characteristics and Earnings Restatements: A Policy View. , Journal of Financial and Economic Practice
  6. 柯承恩,陳耀宗,吳姍穎, 2010, 董監事治理與盈餘管理之關連性研究 , 東吳會計學報 , Vol.2 , No.2 , 25 - 60
  7. Ken Y. Chen, Randal J. Elder, Shengmin Hung, 2010, The Investment Opportunity Set and Earnings Management: Evidence from the Role of Controlling Shareholders. , Corporate Governance: An International Review , Vol.18 , No.3 , 193 - 211 , 台北金融研究發展基金會 , ( SSCI )
  8. Hung Hwa-Wei, Ken Y. Chen, 2009, Fallout of Enron Event in a U.S. GAAP-adapted Asian Country: Evidences from Recent Going-Concern Opinions in Taiwan. , Journal of 21st century accounting , Vol.9 , No.1 , 1 - 20
  9. Chien Chin-Chen., Ken Y. Chen, S. Wu., 2008, Corporate governance and auditor selection: Evidence from Taiwan. , Corporate Ownership & Control , Vol.6 , No.1 , 492 - 503
  10. Ken Y. Chen, Jian Zhou, 2007, Audit Committee, Board Characteristics and Auditor Switch Decisions by Andersen’s Clients , Contemporary Accounting Research , Vol.24 , No.4 , 1085 - 1117 , CAR 為國科會會計國外期刊評比A+ 等級 , ( SSCI )
  11. Ken Y. Chen, Randal J. Elder, Yung-Ming Hsieh, 2007, Corporate governance and earnings management: The implication of Corporate Governance Best-Practice Principles for Taiwanese Listed firms , Journal of Contemporary Accounting and Economics , Vol.3 , No.2 , 73 - 105 , JCAE 為國科會會計國外期刊評比A-等級
  12. Chen Ken Y., S. Wu., and J. Zhou., 2006, Auditor brand name, industry specialization and earnings management: Evidence from Taiwanese companies , International Journal of Accounting Auditing and Performance Evaluation , Vol.3 , No.2 , 194 - 219
  13. Chen Ken Y., R. Elder, and J. Liu., 2005, Auditor independence, audit quality and auditor-client negotiation outcome: Some Evidence from Taiwan , Journal of Contemporary Accounting and Economics , Vol.1 , No.2 , 119 - 146 , JCAE 為國科會會計國外期刊評比A-等級
  14. Ken Y Chen, Kuen-Lin Lin, Jian Zhou., 2005, Audit quality and earnings management for Taiwan IPO firms , Managerial Auditing Journal , Vol.20 , No.1 , 86 - 104
  15. Chen Ken. Y., S. Wu, 2004, Industry specialists, audit fees and auditor size: Evidence from Taiwan , Taiwan Accounting Review , Vol.5 , No.1 , 41 - 69
  16. Chen Ken. Y., 2003, 產業專家、客戶滿意度與審計公費關連性之研究 , 會計評論 , Vol.37 , 31 - 52 , ( TSSCI )
專書
暫無資料
專書論文
  1. 陳耀宗, 2016, 審計學_國際審計與確信準則為架構(下) , 滄海書局
  2. 陳耀宗, 2015, 審計學_國際審計與確信準則為架構(上) , 滄海書局
  3. Yao-Tsung Chen, 2002, Industry Specialization and Audit Fee: The Effect of Industry Type and Market Definition. , Syracuse
技術報告
暫無資料
其他
暫無資料