專長	Specialties
中級會計學	Intermediate Accounting
財務會計	Financial Accounting
會計實證研究	IFRS
管理會計	Managerial Accounting

畢/肄業學校 School of graduation / non-completion	主修學門系所 Department of major	學位 Degree	起迄年月 Period
美國亞格斯大學	企業管理(會計組)	博士	/01 ～ /01

服務單位 Service Unit	職稱 Position	起迄年月 Period
會計資訊學系	教授	2019/02 ～ 迄今
長榮大學會計資訊學系/經營管理研究所	副教授	2011/08 ～ 2019/01
會計資訊學系	助理教授	2010/02 ～ 2011/07

服務學校 Service School	服務單位 Service Unit	職稱 Position	起迄年月 Period
台南科技大學	會資系	助理教授	2005/08 ～ 2010/01
致遠管理學院		教師	2001/08 ～ 2005/07

Thi-Khanh KIEU, Cong-Hoang NGUYEN, Shu-Hsing WU, 'THE IMPACT OF MANDATORY CSR DISCLOSURE ON FIRM EFFICIENCY IN AN EMERGING COUNTRY,' Journal of Business Economics and Management , 23, 6, Oct. 2022, 1334–1350. (SSCI )

Audrey Wen-hsin Hsu, Grace Shu-hsing Wu, 'The Fair Value of Investment Property and Stock Price Crash Risk,' Asia-Pacific Journal of Accounting & Economics (APJAE) (科技部 A- ), Vol, 26, 1-2, Jan. 2019, pp. 38-63. (SSCI )

Shu-Hsing Wu, Tsung-Che Wu, Kun-Lin Yang, 'Fair Value Information, Audit fees and Audit Committee in Taiwan,' International Journal of Financial Research, Vol 8, 2, Apr. 2017, pp. 124-134. (Econlit )

Grace Shu-hsing Wu, Shu-hsing Li, Steve Lin, 'The Effects of Harmonization and Convergence with IFRS on the Timeliness of Earnings Reported under Chinese GAAP,' JOURNAL OF CONTEMPORARY ACCOUNTING AND ECONOMICS, vol 10, Jul. 2014, pp. 148-159. (科技部 A- )

Shu-hsing Wu, 'The Impact of IFRS Application on the Effectiveness of Accounting information for share valuation: Evidence from the Mainland of China ,' Frontiers of Business Research in China (EconLit), Vol 6, .No. 2, Jun. 2012, pp. 288-323. (EconLit )

Shu-hsing Wu, Stephen Li, Shu-hsing Li, and Meihua Koo. , 'The impact of market segmentation on the value relevance of accounting information: Evidence from China,' Asia Pacific Journal of Accounting and Economics (APJAE) , Vol. 19, 1, May. 2012, pp.82-96. (SSCI )

Shwu-Hsing Wu, Canri Chan, and Tzu-Chuan Kao, 'The Effect of Political and Economic Institutions on the Value Relevance of Accounting Information: The Case of China,' Oxford Journal, Vol. 6, No.1, Oct. 2007, pp.50-57. ( )

Audrey W. Hsu, Andy Sbaraglia, Shu-hsing Wu, 'Predicting Future Performance Using Fair Value versus Historical Cost: Evidence from Investment Property,' NTU Management Review, Vol 30, NO. 2, Aug. 2020, pp. 311-334. (TSSCI )

Grace Shu-hsing Wu, 'The Impact of IAS 36 on the Determinants of Purchase-Price Allocation to Goodwill under IFRS 3: Reporting Incentives and Corporate Governance,' Taiwan Accounting Review , Vol.14 , No. 2, Dec. 2018, 225-260. (TSSCI )

Shu-Hsing Wu ,'Does Superior CSR Reduce the Estimation Uncertainty of Fair Value?', The 4TH INCOGITE and 2nd HOSPITOUR 2022 , Nov. 2022 , pp. ,Online. [MOST 109-2410-H-309-001-]

Grace Shu-hsing Wu, Audrey Wen-hsin Hsu ,'The Usefulness of Reported Goodwill and Goodwill Impairment Loss: Evidence from Japan, China, India, and Taiwan.', 2021 Annual Meeting of the American Accounting Association , Aug. 2021 , pp. ,Virtual conference.

Audrey Wen-hsin Hsu, Steve Lin, Ran Ling, Grace Shu-hsing Wu* ,'The Impact of Voluntary and Mandated CSR Expenditures on Firm Performance: Investments versus Signaling', 2021 Annual Meeting of the American Accounting Association , Aug. 2021 ,Virtual conference.

Grace Shu-hsing Wu, Audrey Wen-hsin Hsu ,'The Usefulness of Goodwill Impairment Loss under IAS 36: Reporting Incentives versus Economic Reality', The European Accounting Association 2021 Virtual Congress , May. 2021 , pp. ,Virtual conference of 2021 EAA. [MOST 108-2410-H-309-002]

Grace Shu-hsing Wu, Audrey Wen-hsin Hsu ,'Fair Value, Historical Cost model, and Audit Fees: Evidence from Investment Properties ', 2020 Hawaii Accounting Research Conference , Jan. 2020 , pp. ,Hilo, Hawaii, USA.

Grace Shu-hsing Wu, Audrey Wen-hsin Hsu ,'The Impact of Corporate Governance and Mandated Corporate Social Responsibility Expenditures on Firm Performance in India: Investments Versus Signaling ', 2019 American Accounting Association Annual Meeting , Aug. 2019 , pp. ,San Francisco, CA.

Grace Shu-hsing Wu, Audrey Wen-hsin Hsu ,'The Impact of Mandated Corporate Social Responsibility on Financial Performance: Evidence from the India’s Companies Act, 2013,', 2019 International Accounting Section Midyear Meeting , Jan. 2019 , pp. ,Miami, FL. USA. [科技部108-2914-I-309-002-A1]

Grace Shu-hsing Wu ,'The Determinants and Information Content of Goodwill Impairments Under IAS 36: Evidence from China ', 2018 American Accounting Association Annual Meeting , Aug. 2018 , pp. ,Washington DC. [科技部 NSC107-2914-1-309-004-A1]

Grace Shu-hsing Wu, Audrey Wen-hsin Hsu, Hsin-Tsa Liu ,'Fair Value Measurements of Investment Property and Audit Fees ', 2017 美國會計年會 AAA 2017 Annual Meeting , Aug. 2017 , pp. ,美國 San Diego. [NSC 106-2914-I-309-004-A1]

Audrey Hsu, Sophia Liu, Grace Wu ,'The Effect of Fair Value versus Historical Cost on Stock Crash Risks: Evidence from Investment Property.', 2017 AAA Annual Meeting , Aug. 2017 , pp. ,San Diego.

Shu-Hsing Wu ,'Value Relevance of Goodwill under IFRS 3 (2008): Emerging Capital Market Perspective ', 2016 美國會計年會 , Aug. 2016 , pp. , New York, NY. [科技部 105-2914-I-309-007-A1]

Shu-hsing Wu; Stephen Lin ,'Predicting Future Performance Using Fair Value versus Historical Cost: Evidence from Investment Property', 2015 AAA Annual Meeting , Aug. 2015 , pp. ,Chicago, U.S.A.. [NSC 104-2914-I-309 -003 -A1 ]

Grace Shu-hsing Wu, Steve Lin ,'Changes in Accounting Quality Following the Switch from IFRS to PRC GAAP: Evidence from China and Hong Kong', 2014 Annual Meeting of the American Accounting Association , Aug. 2014 , pp ,Atlanta, Georgia, U.S.A.. [NSC103-2914-I-309 -003 -A1 ]

Shu-Hsing Wu, Steve Lin, David G. Zheng ,'Economic Determinants and Value Relevance of Adopting Fair Value for Investment Property: Evidence from China', 2013 AAA Annual Meeting , Aug. 2013 , 0 ,Anaheim, California, U.S.A.. [NSC 102-2914-I-309-005-A1]

Shu-hing Wu ,'THE EFFECTS OF GOVERNANCE AND CONTRACTING INCENTIVES ON THE RECOGNITION OF INTANGIBLE ASSETS UNDER IFRS 3', 2012 AAA Annual Meeting (美國會計年會) , Aug. 2012 , pp. ,Washington DC, U.S.A.. [NSC 101-2914-I-309-003-A1]

Shu-hing Wu ,'The Impact of IFRS Application on the Effectiveness of Accounting information for share valuation: Developing Country Perspectives ', 2011 AAA Annual Meeting , Aug. 2011 , pp. ,Denver, Colorado, U.S.A. .

Shu-hing Wu; Shu-hsing Li ,'The Effect of IFRS Adoption on Earnings Informativeness about Future Earnings: Evidence from PRC GAAP with IFRS Harmonization', 2010 AAA Annual Meeting , Aug. 2010 ,美國 舊金山. [99-2914-I-309-006-A1]

Shu-hing Wu; Shu-hsing Li ,'The Effect of IFRS Adoption on Balance Sheet Measures and Value Relevance of Accounting Information', 2009 AAA Annual Meeting , Aug. 2009 , pp. ,美國 紐約. [98-2914-I-165-003-A1]

Hsinan Hsu, Shwu-Hsing Wu and Yahui Chang ,'A New Theory of Price-Volume Relationship: Volume as a Proxy of Heterogeneity of Trading Information', MDIS2009 , Jan. 2009 ,Singapore.

Shu-Hsing Wu, Stephen Li, Shu-hsing Li, and Meihua Koo. ,'The impact of market segmentation on the value relevance of accounting information: Evidence from Chin', 2008 AAA Annual Meeting , Aug. 2008 ,美國 加州 Anaheim. [ 97-2914-I-165-003-A1]

Tsui-Jung Lin, Shwu Hsing Wu., Chi-Ming Ho ,'The Relationship between Exchange Rate Exposure, Strategic Resources and Firm Value: Evidence from Taiwan’s Stock Market', The Second International Conference on Innovative Computing, Information and Control (EI) , Sep. 2007 ,日本 熊本.

Shu-hing Wu ,'Comparing the Value Relevance of Accounting　Information in China: Standards and Factor Effects', 2007 AAA Annual Meeting , Aug. 2007 ,美國 芝加哥.

Grace Shu-hsing Wu, Audrey Wen-hsin Hsu ,'The Usefulness of Goodwill Impairment Loss under IAS 36: Reporting Incentives versus Economic Reality', The European Accounting Association 2021 Virtual Congress , May. 2001 , pp. ,Virtual conference of 2021 EAA.

Audrey Wen-hsin Hsu, Grace Shu-hsing Wu, Andy Sbaraglia ,'Predicting Future Performance Using Fair Value versus Historical Cost: Evidence from Investment Property', 台大管理論叢專刊論文發表研討會 , Jan. 2018 , pp.169-208 ,台灣大學, 台北.

Shu-hsing Wu, Stephen Lin ,'redicting Future Performance Using Fair Value versus Historical Cost: ', 10th NCTU International Finance Conference , Dec. 2016 , pp ,新竹 國立交通大學.

吳淑幸 ,'比較國際財務報導準則與台灣財務報導準則價值攸關性', 當代會計研討會 , Sep. 2014 , pp ,淡江大學.

吳淑幸 ,'實施國際會計準則之影響因素: 發展中國家的觀點', 國科會會計領域卓越研習營 , May. 2007 ,政治大學.

Shwu-Hsing Wu, Meihua Koo ,'比較中國會計資訊的價值相關性', 十四屆證券暨金融市場理論與實務研討會 , Nov. 2006 ,中山大學.

計畫日期 Project date	計畫分類 Project category	計畫名稱 Project title	擔任職位 Position of employment	計畫編號 Project number	補助單位 Funding organization
2020/8 ~ 2021/7	學術研究計畫(整合型)	企業社會責任品質與公允價值資訊之不確定性風險的關聯性	主持人	109-2410-H-309 -001	僅科技部
2019/8 ~ 2021/1	學術研究計畫(整合型)	The Usefulness of Reported Goodwill and Goodwill Impairment Loss:	主持人	108-2410-H-309 -002 -	僅科技部
2012/12 ~ 2013/7	產學合作計畫	The Effects of Governance and Contracting Incentives on the Recognition of Intangible Assets under IFRS 3	主持人	Q10100001	其他：

期間 Period	教育班別 Education class category	課程名稱 Course title	修課人數 Number of students
2010/08 ~ 2010/08	99年記帳及報稅代裡業務人專業訓練課程	99年記帳及報稅代裡業務人專業訓練課程「台灣與國際會計準則接軌探討」	22

起迄年月 Period	服務單位 Department	職稱 Position
2015/06 ~ 迄今	中華會計教育學會	理事
2007/08 ~ 2011/07	中華會計教育學會	理事

年度 Year	姓名 Name	學位 Degree	論文名稱 Thesis title	共同指導教授 Thesis co-advisor
2020	Cristerlene Grace Ann Ku	碩士	The Impact of Corporate Governance and Ownership	翁耀臨
2020	Angela Elizabeth Moro	碩士	The Impact of Female CEO on Corporate Social Responsibility: Evidence from Australia	翁耀臨
2019	王及祥	碩士	The Effect of Corporate Governance on Corporate Social Responsibility Disclosure: Evidence from
2019	Imchameren Longchar	碩士	The role of the Remuneration Committee effectiveness in Monitoring CEO pay
2018	Meyatoshi Longchar	碩士	The Association between Independent Directors and Board Diversity and the mandated CSR Expenditures: Evidence from India	黃育仁
2016	楊昆霖	碩士	公允價值資訊、審計委員會與審計公費之關聯性
2015	王雅萱	碩士	公允價值、資迅透明度與企業價值之關聯性
2014	陳建昱	碩士	比較國計財務報導準則與台灣財務會計準則的價值攸關性
2014	朱品翰	碩士	會計師事務所任期、產業專家、四大事務所審計品值之關聯性.以中國上市A股公司為例
2013	李智軒	碩士	公允價值層級、產業專精會計師與審計公費之關聯性-大陸及香港銀行葉為例
2013	李銀洲	碩士	公司治理機制對公允價值層級資訊價值攸關性之影響
2012	李建霆	碩士	資訊透明度與未來盈餘之探討-以資訊評鑑系統第六屆至第八屆分級結果探討
2012	梁峻嘉	碩士	財務危機公司之盈餘管理研究-真實盈餘管理與人為盈餘管理
2012	呂宗翰	碩士	落實企業綠色實務與組織績效之關聯性研究	陳寧馨
2010	楊詩卉	碩士	盈餘管理、公司治理與財務危機之關聯性

會議期間 Conference period	研討會名稱 Conference name	主辦單位 Organizer	職稱 Position
2018/08/12 ~ 2018/08/25	GlobEEs program: CJCU & CUT	國際財務與商務管理學士學位學程	學程主任
2014/03/10 ~ 2014/03/10	2014 International Symposium on Financial Reporting and Political Economy	會計資訊學系	Department Chair
2012/10/24 ~ 2012/10/24	系友職場工作經驗分享座談	會計資訊學系
2011/10/19 ~ 2011/10/19	學術專題講座	會計資訊學系
2010/05/19 ~ 2010/05/19	IFRS教學暨國際學術研討會	會計資訊學系

學年/學期 Academic year/semester	學生姓名 Student name	學生系級 Student department and class	實習機構 Organization of internship
108 / 1	劉憫諠	大學部 國際財務商務學程 4 年 A 班	東友科技
108 / 1	李宜庭	大學部 國際財務商務學程 4 年 A 班	凌光科技
108 / 2	賴芊茹	大學部 國際財務商務學程 4 年 A 班	聯昌電子
105 / 1	Harish Barapati	碩士班 經管所 2 年 A 班	東友科技股份有限公司
105 / 2	劉憫瑄	大學部 國際財務商務學程 1 年 A 班	致遠會計師事務所
105 / 2	郭詩庭	大學部 國際財務商務學程 2 年 A 班	國泰人壽
105 / 2	楊憶樺	大學部 國際財務商務學程 2 年 A 班	國泰人壽
105 / 2	張凱傑	大學部 國際財務商務學程 2 年 A 班	國泰人壽
105 / 2	陳妙萱	大學部 國際財務商務學程 1 年 A 班	國泰人壽

日期 Date	主題 Topic	主辦單位 Organizer	時數 Hours
2016/08/29 ~ 2016/09/02	Academic Teaching Excellence (TAE)	British Council	35
2016/05/24 ~ 2016/05/25	ICCA-Taiwan MICE Bid Workshop	Bureau of Foreign Trade, MOEA	14
2015/07/07 ~ 2015/07/09	全英專業授課認証：全英專業研習工作坊	長榮大學
2015/01/20 ~ 2015/01/23	大專院校評價教學師資培訓習營	中華無形資產評價協會	24小時
2014/11/24 ~ 2014/11/24	商發院互動式個案體驗課程	前程文化事業	8小時
2014/09/04 ~ 2014/09/05	Introduction to Content and Language Integrated Learning (CLIL) and Teaching Effectively in English	Southeast Asian Ministers of Eduation Organization Regionsl Language Center
2014/07/07 ~ 2014/07/08	專業級個案種子師資認証	財團法人光華管理策進基金會	16小時