Abstract

劉順仁(2024)討論會計教育數位轉型的必要性，並以台大會計學系2018年到2024年進行會計教育數位轉型的經驗，說明數據分析教材與教法如何融入傳統會計課程。上述數位教材的編製與錄影，教案在課程中的執行(說明講解、批改計分等)，主要都是由教學助教協助完成，教師並非扮演最重要角色。如此安排，主要是考慮教師已經有沉重的研究、教學壓力，會計教育數位傳型初期，若要求教師大量投入時間配合，恐怕不切實際。 然而，助教能夠發展的教材與能夠協助的執行，侷限於數位工具的操作技術。本文的主要目的，是說明會計教育數位轉型層次的提升，實有賴於教師知識領域的擴充，並善用本身學術研究的厚實基礎，引導學生朝向「具備會計專業的數據科學家」(data scientists with accounting expertise)會計人新願景發展。會計學者應該擁抱數位轉型挑戰，因為會計學最早發展出借貸法則(複式會計)，把商業契約及交易轉化成有結構性的數據，是管理學科中最早的「數據分析」。而絕大多數會計學者的學術訓練與研究工作，就是利用數據產生商業洞見(business insights)。近年來，會計研究中探討各種「揭露」...

Abstract

This study aims to investigate the extent to which the occurrence of the COVID-19 pandemic has led to an extension in the disparity of financial reporting deadlines for companies with significant overseas subsidiaries in comparison to the period before the pandemic. Furthermore, it examines whether industry experts, as opposed to non-industry experts, can effectively maintain audit quality in specific industries through alternative audit procedures. Empirical findings indicate that, following th...

Abstract

We examine whether and how corporate social responsibility (CSR) performance affects annual report readability. We find that firms with higher CSR performance provide less readable annual reports, especially in the ‘Notes to consolidated financial statements’ (Notes) section rather than the ‘Management Discussion and Analysis’ (MD&A) section. The CSR performance effect on annual report readability is mainly through the channels of firm performance and financial leverage, supporting shareholder t...

Abstract

Taiwan's regulatory authorities stipulated in 2018 that all listed firms are required to publicly disclose the "non-executive full-time employee compensation information" of the previous year starting in 2019. Given the availability of compensation information on both top executive and non-executive full-time employees, this study investigates the relationship between the executive-to-worker pay ratio and corporate credit rating. We also investigate how the divergence in the control rights and o...

Abstract

COVID-19 not only exacerbated business risks for enterprises but also amplified the audit risks assumed by auditors. Our study used a sample of US-listed companies to examine the effect of the COVID-19 pandemic on the stickiness of audit fees. In contrast to prior research, which demonstrated weaker upward fee stickiness and stronger downward fee stickiness, our results revealed an increase in upward stickiness and a decrease in downward stickiness during the pandemic. This means that audit fees...