| 本課程與系所培養學生核心能力關聯度 | 高度關聯 | 中高關聯 | 中度關聯 | 中低關聯 | 低度關聯 |
| 解決會計審計與稅務實務問題之能力。 |
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| 會計相關學術研究之能力。 |
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| 會計專業知識之英文溝通能力。 |
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| 職業道德認知與終身學習能力。 |
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| 本課程培養學生下列知識： |
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透過研究及討論當代會計文獻及書籍，以增進學生專業知識之瞭解，提升學生對會計議題的研究能力與思考能力。1.培養會計相關研究之理論基礎2.學習會計相關研究之實證模型3.培養撰寫會計相關研究論文之能力4.學習會計實務與專業理論的結合5.建立會計專業的思考、判斷能力The primary goal of this class is to help students in their understanding of accounting knowledge and improve their ability of research through the class disscussion of the accounting-related articles.
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| 每週授課主題 |
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第01週：Introduction: IFRS Framework第02週：Market Reaction to and Valuation of IFRS Reconcili第03週：Disclosure and the Cost of Capital: Evidence from 第04週：The Information Content of Annual Earnings Announc第05週：International Accounting Standards and Accounting 第06週：International Financial Reporting Standards and th第07週：Real and Accrual-Based Earnings Management in the 第08週：Warranty Reserve: Contingent Liability, Informatio第09週：Fair Value Accounting and Gains from Asset Securit第10週：Bankers' Compensation and Fair Value Accounting第11週：Board Monitoring and Earnings Management Pre- and 第12週：Accounting Conservatism and Board of Director Char第13週：Ultimate Ownership and Earnings Conservatism第14週：Managerial Ownership and Accounting Conservatism i第15週：Accounting Conservatism in a Setting of Informatio第16週：The Investment Opportunity Set and Earnings Manage第17週：Family Control, Board Independence and Earnings Ma第18週：The Impact of IFRS Adoption on the Value Relevance
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| 成績及評量方式 |
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隨堂模擬測驗：20%口頭報告：50%學習態度：10%平時作業及出席：20%
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| 證照、國家考試及競賽關係 |
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■高考會計師■學術研討會■高普考審計人員■高普考會計人員
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| 主要教材 |
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2.Academic Accounting Journal Articles(教科書)
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| 教師資料 |
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教師網頁：http://www.cyut.edu.tw/~/
E-Mail： nhsu@dragon.nchu.edu.tw
Office Hour：
分機:
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