吳淑幸

吳淑幸 教授 (WU, SHU-HSING)
2227  
shwu@mail.cjcu.edu.tw  
第三教學大樓 5F (Third Academic Building) 國際財務與商務管理學士學程 T30519  
  •  本學期授課
  •  課表&接見時間
  •  歷年授課資訊
  •  
    Lab  
    VCard
    ORCID https://orcid.org/0000-0002-3735-5572

     專長 Specialties
    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

    學歷 Educational Background
    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

     本校經歷 Experience at CJCU
    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

     外校經歷 Other School Experience
    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

     國外期刊論文 Papers in foreign journals
    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. ( )

     國內期刊論文 Papers in domestic journals
    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 )


     國外會議論文 Papers in overseas conferences
    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.

     國內會議論文 Papers in domestic conferences
    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.


     研究計畫 Research project
    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
    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
    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
    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


     推廣教育 Extension education
    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

     其他機構專業服務 Professional service at other organization
    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

     指導學生論文 Thesis advisor
    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

     主辦或協辦研討會-國內研討會 Domestic Conference Organizer or Co-organizer
    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

     指導學生校外實習 Student advisee off-campus internship
    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

     研習證明 Proof of study
    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

    長榮大學 深耕在地,連結國際,成為社會責任領航大學

    71101 台南市歸仁區長大路1號  (06) 2785123
    No.1,Changda Rd.,Gueiren District, Tainan City 71101, Taiwan(R.O.C.)


    系統開發:圖資處 軟體發展組 / 業務負責單位:人資處