楊怡芳

楊怡芳 副教授 (YANG, YI-FANG)
2200、2228  
yifang@mail.cjcu.edu.tw  
行政大樓 5F (Administration Building) A10510  
  •  本學期授課
  •  課表&接見時間
  •  歷年授課資訊
  •  
    Lab  
    VCard
    ORCID https://orcid.org/0000-0002-7937-3779

     專長 Specialties
    專長 Specialties
    財務會計 financial accounting
    成本與管理會計 cost and management accounting
    財報分析 financial statement analysis

    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
    國立雲林科技大學 管理研究所會計組 博士 2005/09 ~ 2010/06

     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 副教授 2015/02 ~ 迄今
    會計資訊學系 助理教授 2010/08 ~ 2015/01

     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
    國立成功大學 會計系 兼任助理教授 2012/08 ~ 2015/07
    國立成功大學 會計系 兼任講師 2010/08 ~ 2011/01
    國立雲林科技大學 會計系 兼任講師 2006/08 ~ 2007/07
    國立嘉義大學 企管系 兼任講師 2006/08 ~ 2010/07

     國外期刊論文 Papers in foreign journals
    Yahn-Shir Chen, Enny Susilowati Mardjono and Yi-Fang Yang, 'MASs, Alliance and Performance: An Evidence of SOX effects,' Managerial Auditing Journal, Vol. 37, No. 5, Apr. 2022, pp. 521-541 . (SSCI )
    Yahn-Shir Chen, Yi-Fang Yang and I-Ching Huang, 'Effects of Increased Competition on Small-sized Auditors in Taiwan: Fight or Flight?,' The International Journal of Business and Finance Research, Vol. 15, No. 1, Oct. 2021, pp.1-17. (Econlit )
    Yahn-Shir Chen, Enny Susilowati Mardjono and Yi-Fang Yang, 'Competition and Sustainability: Evidence from Professional Service Organization,' Sustainability, Vol. 12, No. 18, Sep. 2020, page 7266. (SSCI )
    Yahn-Shir Chen, Chung-Cheng Yang and Yi-Fang Yang, 'Higher Academic Qualifications, Professional Training and Operating Performance of Audit Firms,' Sustainability, Vol. 12, No. 3, Feb. 2020, page 1254. (SSCI )
    Yi-Fang Yang , Lee-Wen Yang , Yahn-Shir Chen and Li-Chun Huang, 'Quality Determines Performance: Evidence from International Audit Firms in Taiwan,' International Business Management, Vol. 12, No. 11, Nov. 2017, pp. 2104-2114. ( )
    Min-Ning Lee, Yi-Fang Yang, Lee-Wen Yang and Yahn-Shir Chen, 'Gender Pay Gap and Discrimination in Taiwanese Auditing Industry,' Global Journal of Business Research, Vol. 11, No. 3, Oct. 2017, pp. 1-11. (Econlit )
    Yi-Fang Yang and Yahn-Shir Chen, 'Quality Moderates Market Competition: Evidence of Taiwanese Service Industry,' International Journal of Quality & Reliability Management, Vol. 33, No. 9, Sep. 2016, pp. 1332-1345. (Scopus )
    Yi-Fang Yang, Lee-Wen Yang, and Min-Ning Lee, 'Service Quality, Size, and Performance of Audit Firms: Consideration of Market Segments and Business Strategies,' International Journal of Business and Finance Research, Vol. 9, No. 4, Apr. 2015, pp. 51-66. (Econlit,Econlit )
    Lee-Wen Yang, Yi-Fang Yang, and Wun-Hnog Su, 'Salary Gap and Operating Performance: Perspective of Tournament Theory,' Global Journal of Business Research, Vol. 9, No. 1, Apr. 2015, pp. 15-26. (Econlit,Econlit )
    Yi-Fang Yang、Lee-Wen Yang、Yahn-Shir Chen, 'Competition, Market Segmentation and Financial Performance: Evidence from Taiwanese Auditing Industry,' Actual Problems of Economics, Vol. 9, No. 159, Sep. 2014, pp. 456-465. (Econlit,Econlit )
    Yi-Fang Yang, Yahn-Shir Chen, and Lee-Wen Yang, 'Effects of Service Innovation on Financial Performance of Small Audit Firms in Taiwan,' International Journal of Business and Finance Research, Vol. 8, No. 2, Jan. 2014, pp. 87-99. (Econlit )
    Yi-Fang Yang, Yahn-Shir Chen, and Lee-Wen Yang, 'Gender gap, training and financial performance: evidence from public accounting industry,' The International Journal of Human Resource Management, Vol. 24, No.19, Oct. 2013, pp.3697-3718. (SSCI )
    Yahn-Shir Chen, Yi-Fang Yang, and Lee-Wen Yang, 'The IT productivity paradox: Effects of training in audit firms,' Human Systems Management, Vol. 31, Dec. 2012, pp.241-254. (EI )
    Yi-Fang Yang, Lee-Wen Yang, and Yahn-Shir Chen, 'Market Competition and Merger in Professional Service Firms,' International Journal of Business and Finance Research, Vol.6, No.3, Aug. 2012, pp.103-122. (Econlit )
    Lee-Wen Yang, Yi-Fang Yang, and Yahn-Shir Chen, 'Performance-relevance between Non-financial and Financial Measures of Training in Public Accounting Industry,' International Research Journal of Finance and Economics, No.66, May. 2011, pp.46-58. (Econlit )
    蔡柳卿、邵珮雯、楊怡芳, '公司治理對代理成本與無形資產之影響,' 中華管理評論國際學報, Vol.11, No.4, Nov. 2008, pp.1-32.

     國內期刊論文 Papers in domestic journals
    蔡柳卿、楊怡芳、吳幸蓁、黃昱凱, '資訊科技與人力資本對研發外溢效果之影響,' 東吳會計學報, Vol.1, No.1, Nov. 2008, pp.53-81.
    蔡柳卿、楊怡芳, '台灣銀行業服務品質、營運效率與獲利性之關連性研究,' 當代會計, Vol.8, No.1, May. 2007, pp.51-84.
    蔡柳卿、楊怡芳, '公司治理與符合績效門檻盈餘管理行為之關連性研究,' 東吳經濟商學學報, No.53, Jun. 2006, pp.41-80.


     國外會議論文 Papers in overseas conferences
    Yahn-Shir Chen, Chung-Cheng Yang, and Yi-Fang Yang ,'Does age or gender matter? Evidence from proprietorship audit firms in Taiwan', 2018 International Symposium on Business and Management , Apr. 2018 ,Osaka.
    Yahn-Shir Chen, Li-Chun Huang, and Yi-Fang Yang ,'Effects of Higher Academic Qualifications and Training on Performance: Evidence from Auditing Industry', 40th Annual Congress of the European Accounting Association , May. 2017 ,Valencia.
    Yahn-Shir Chen, Li-Chun Huang, and Yi-Fang Yang ,'Effects of higher academic qualifications and training on performance: Evidence from professional service organization', 2017 International Symposium on Business and Management , Apr. 2017 ,Kyoto.
    Yahn-Shir Chen, Yi-Fang Yang, and Lee-Wen Yang ,'Business Strategy, Coalition and Performance of Audit Firms in Taiwan', IAM2013 Summer Conference Management System , Jul. 2013 ,Phnom Penh, Cambodia.
    Yahn-Shir Chen, Yi-Fang Yang, and Lee-Wen Yang ,'Service Innovation and Financial Performance: Evidence from Taiwan', IAM2013 Summer Conference Management System , Jul. 2013 ,Phnom Penh, Cambodia.
    Yahn-Shir Chen, Yi-Fang Yang, and Lee-Wen Yang ,'Effects of Service Innovation on Financial Performance of Small Audit Firms in Taiwan', 2013 Global Conference on Business and Finance , May. 2013 ,San Jose Costa Rica.
    Yahn-Shir Chen, Yi-Fang Yang, and Lee-Wen Yang ,'Does Intra or Inter-Firm Business Strategy Matter? Evidence from Professional Service Firms in Taiwan', 2013 Global Conference on Business and Finance , May. 2013 ,San Jose Costa Rica.
    Yahn-Shir Chen, Lee-Wen Yang, Yi-Fang Yang, and Mei-Ting Huang ,'Determinants of audit firm performance: Does service quality or size matter?', 2012American Accounting Association Annual Meeting , Aug. 2012 ,WASHINGTON, DC .
    Yi-Fang Yang, Yahn-Shir Chen, and Chung-Ming Chang ,'Auditor Quality, market concentration and performance: Evidence of Taiwanese audit firms', 2012American Accounting Association Annual Meeting , Aug. 2012 ,WASHINGTON, DC .
    Yahn-Shir Chen, Yi-Fang Yang, and Lee-Wen Yang ,'Direct and moderating effects of auditor quality on performance: Consideration of external environment and market competition', 2010 American Accounting Association Annual Meeting , Aug. 2010 ,San Francisco. [NSC-99-2922-I-224-021]
    Yahn-Shir Chen, Yi-Fang Yang, and Lee-Wen Yang ,'Are Non-Financial Measures More Relevant to Performance? Evidence of CPE', 2008 American Accounting Association Annual Meeting , Aug. 2008 ,Anaheim, CA.
    Yahn-Shir Chen, Yi-Fang Yang, and Lee-Wen Yang ,'Performance Effects of CPE for Male- and Female-owned Audit Firms', 2008 American Accounting Association Annual Meeting , Aug. 2008 ,Anaheim, CA.
    Yahn-Shir Chen, Yi-Fang Yang, and Lee-Wen Yang ,'Long-term Tendency of Auditor Concentration under Market Segmentation and Practice Sub-markets', 2008 American Accounting Association Annual Meeting , Aug. 2008 ,Anaheim, CA.
    Yahn-Shir Chen and Yi-Fang Yang ,'Comparison of Performance-Relevance between Financial And Non-Financial Measures of CPE: Evidence from Audit Firms', 19th Asian-Pacific Conference on International Accounting Issues , Nov. 2007 ,Kuala Lumpur, Malaysia.
    Yahn-Shir Chen and Yi-Fang Yang ,'Performance Effects of CPE under Gender Gap in Proprietorship Public Accounting Firms', 19th Asian-Pacific Conference on International Accounting Issues , Nov. 2007 ,Kuala Lumpur, Malaysia.

     國內會議論文 Papers in domestic conferences
    Enny Susilowati Mardjono, 陳燕錫, 楊怡芳 ,'Does SOX Matter? Evidence from Professional Service Organization', 2020中華會計教育學會年會 , Nov. 2020 ,台北:東吳大學.
    陳燕錫、楊忠城與楊怡芳 ,'Curvilinear effects of educational level on performance of audit firm in Taiwan', 2018現代會計論壇學術研討會 , May. 2018 ,台中:中興大學.
    楊怡芳、陳昱璇與賴宏維 ,'陶德法蘭克法案對金融業資本結構影響之研究', 2018財金會計暨商管決策研討會 , May. 2018 ,台南:南台科技大學.
    郭人豪、楊怡芳 ,'導入工業4.0後人力資本與知識存量對經營績效之影響', 第九屆南區管理碩士論文研討會 , Jun. 2017 ,台南應用科技大學.
    陳燕錫、黃麗君、楊怡芳 ,'Curvilinear effects of education level on performance of professional organization', 2016會計理論與實務研討會 , Dec. 2016 ,雲林:雲林科技大學..
    楊麗文、楊怡芳 ,'Does Quality Matter? Evidence of International Professional Organizations', 2016會計理論與實務研討會 , Dec. 2016 ,雲林:雲林科技大學..
    李宛蕙、楊怡芳 ,'博達案前後會計師業審計人員品質對經營策略與經營績效影響之研究', 2016現代會計論壇學術研討會 , May. 2016 ,台中:朝陽科技大學.
    陳燕錫、楊怡芳、林佳儀 ,'性別、聯盟、經營策略與經營績效', 2015會計教育論壇暨學術研討會 , Oct. 2015 ,雲林:雲林科技大學.
    陳燕錫、楊怡芳、李敏寧 ,'執業區域、會計師性別與教育訓練對經營績效的影響:以獨資型態會計師事務所為例', 2015現代會計論壇學術研討會 , May. 2015 ,臺中:逢甲大學.
    楊怡芳、林鎮雄 ,'公允價值、審計品質與企業價值之關聯性研究-以兩岸三地上市上櫃公司為例', 2014 會計學術研討會 , May. 2014 ,雲林:雲林科技大學.
    楊怡芳、張翔百 ,'在不同企業生命週期下台灣生技產業結構資本與企業價值', 2014 會計學術研討會 , May. 2014 ,雲林:雲林科技大學.
    楊怡芳、李承訓 ,'審計人員品質對策略與員工產值之直接及調節效果-以台灣會計師事務所為例', 2013財金會計暨商管決策研討會 , Apr. 2013 ,台南:南台科技大學.
    楊怡芳、邱欣儒 ,'性別差異、經營策略與會計師事務所利潤率之關連性', 2013財金會計暨商管決策研討會 , Apr. 2013 ,台南:南台科技大學.
    陳燕錫、楊怡芳、陳瀅如、李敏寧 ,'執業區域與教育訓練對經營績效的影響:以獨資型態會計師事務所為例', 2013會計理論與實務研討會 , Oct. 2013 ,台北:東吳大學.
    楊麗文、楊怡芳 ,'沙賓法案對我國會計師事務所管理顧問收入之影響', 第十三屆管理學域國際學術研討會 , May. 2012 ,台中,朝陽科大.
    陳燕錫、楊麗文、楊怡芳、黃媺婷 ,'Service quality, size and financial performance: Evidences from Taiwanese audit firms', 2012現代會計論壇學術研討會 , May. 2012 ,雲林,雲林科技大學.
    陳燕錫、楊麗文、楊怡芳 ,'沙賓法案對會計師業非審計服務之影響–以台灣為例', 2008現代會計論壇學術研討會 , May. 2008 ,彰化,彰師大.
    陳燕錫、楊怡芳 ,'Performance Effects of CPE under Gender Gap in Proprietorship Public Accounting Firms', 2007 國科會會計卓越研習營 , Jun. 2007 ,台南,成大.
    陳燕錫、楊怡芳 ,'單獨開業會計師事務所經營業務與績效:以報稅代理人制度抗爭事件為例', 2006會計理論與實務研討會 , Nov. 2006 ,台北,東吳大學.
    蔡柳卿、楊怡芳 ,'公司治理對管理者考量未來績效之盈餘管理行為的影響-台灣上市公司之證據', 2005年會計與資訊科技國際研討會 , May. 2005 ,嘉義,中正大學.
    蔡柳卿、邵珮雯、楊怡芳 ,'公司治理、代理成本與無形資產關聯性之研究', 第一屆服務業管理與創新學術研討會 , Oct. 2004 ,澎湖,澎湖技術學院.


     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
    2020/11 ~ 2021/11 產學合作計畫 會計作業導入機器人流程自動化之成效分析 共同/協同主持人


     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
    2013/04 ~ 2013/06 102年產業人才投資計畫 IFRS國際會計準則訓練班第4期 20
    2012/09 ~ 2012/10 101年產業人才投資計畫 IFRS國際會計準則訓練班第3期 20

     獎勵及指導學生獲獎 Rewards and awards won by student advisee
    獲獎日期
    Date of award
    獲獎名稱
    Award title
    授獎單位
    Organization conferring the award
    2016/01/12 103學年度教學優良獎 長榮大學
    2015/11/09 103學年度院績優導師 長榮大學
    2011/11/09 99學年度系績優導師 長榮大學
    2010/06/01 斐陶斐榮譽會員 中華民國斐陶斐榮譽學會

     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
    2017 郭人豪 碩士 導入工業4.0後人力資本與知識存量對經營績效之影響
    2016 李宛蕙 碩士 博達案前後會計師業審計人員品質與經營策略對經營績效影響之研究
    2014 林鎮雄 碩士 公允價值、審計品質與企業價值之關聯性研究--以兩岸三地上市櫃公司為例
    2014 張翔百 碩士 在不同生命週期下台灣生技業結構資本對企業價值之關聯性研究
    2013 李承訓 碩士 審計人員品質對策略與員工產值之直接及調節效果-以台灣會計師事務所為例
    2013 邱欣儒 碩士 性別差異、經營策略與會計師事務所利潤率之關連性 顏義文

     學生獲獎數 Awards won by students
    獲獎日期
    Date of award
    姓名
    Name
    學位
    Degree
    作品名稱
    Title of work
    獎項名稱
    Name of award
    2018/06/10 陳姿妤、吳冠妤、何胤廷、陳昱璇 學士 小嫚妮OpenData洗錢防制軟體機器人 2018 Fintech機器人自造競賽 技術卓越獎
    2014/07/26 林鎮雄 碩士 公允價值、審計品質與企業價值之關聯性研究-以兩岸三地上市櫃公司為例 2014年崇越論文大賞管理論文碩士組優等論文獎

     指導學生參與科技部或其他政府機構專題研究計劃 Student advisee participation in independent research projects of the Ministry of Science and Technology or other
    執行期限
    Project period
    姓名
    Name
    學位
    Degree
    計劃名稱
    Project title
    2017/07/01 ~ 2018/02/28 陳昱璇 學士 陶德法蘭克法案對金融業資本結構影響之研究


     國內證照 Domestic license
    證照名稱
    License name
    發證單位
    Issuing agency
    發證年月
    Date of issue
    JCCP電腦稽核軟體應用師 JACKSOFT 2017/08
    會計事務乙級檢定 行政院勞委會 2010/12

     國際證照 International license
    證照名稱
    License name
    發證單位
    Issuing agency
    發證年月
    Date of issue
    ICCP國際電腦稽核軟體應用師 ICAEA 2017/12


    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