张祐慈
状态 专任
姓名 张祐慈
电子邮件
联络电话 88158
职称 助理教授
系所单位 会计学系
年度 论文名称
2024 张祐慈*, 2024.06, 'SEC Comment Letters and Audit Firm Size: Impacts on Disclosure Modification and Market Perception, ' Review of Accounting and Auditing Studies, Vol.14, No.1, pp.77-110.(*为通讯作者), vol. 124165, Jun. 2024
2024 张祐慈*, 2024.01, 'Is Client-Specific Information Useful to Investors? Evidence From Key Audit Matter Reports, ' Journal of Accounting, Auditing & Finance, pp.na.(*为通讯作者), vol. 439829, Jan. 2024
2021 Yu-Tzu Chang*;Dan N. Stone, 2021.08, 'Impression Management in Public Sector Audit Proposals: Language and Fees, ' European Accounting Review, Vol.na, No.na, pp.na.(SSCI)(*为通讯作者)(本论着未刊登但已被接受), vol. 432600, Aug. 2021
2021 张祐慈*;谢安轩;陈美惠;戚务君, 2021.06, '关键查核事项复杂度与股价崩跌风险, ' 会计审计论丛, Vol.11, No.1, pp.1-31.(*为通讯作者), vol. 432597, Jun. 2021
2021 Yu-Tzu Chang*;Han-Chung Chen;Rainbow K. Cheng;Wuchun Chi, 2021.05, 'Misstatements and Internal Control over Operations and Compliance, ' Journal of International Accounting Research, Vol.20, No.1, pp.31-48.(SSCI)(*为通讯作者), vol. 429541, May. 2021
2021 张祐慈*;曹嘉玲;洪叔民, 2021.05, 'CEO Reputation and Audit Fees, ' 当代会计, Vol.22, No.1, pp.117-148.(TSSCI)(*为通讯作者), vol. 426377, May. 2021
2021 陈美惠*;谢安轩;张祐慈;戚务君, 2021.05, '关键查核事项是制式八股文吗?, ' 中华会计学刊,.(TSSCI)(*为通讯作者)(本论着未刊登但已被接受), vol. 432599, May. 2021
2019 Yu-Tzu Chang*;Dan Stone, 2019.12, 'Workplace Mindfulness in Accounting Practice: Issues, Opportunities, and Challenges, ' Accounting Horizons, Vol.33, No.4, pp.167-185.(SSCI)(*为通讯作者), vol. 424728, Dec. 2019
2019 Yu-Tzu Chang*;Dan Stone, 2019.09, 'Why Does Decomposed Audit Proposal Readability Differ by Audit Firm Size? A Coh-Metrix Approach, ' Managerial Auditing Journal, Vol.34, No.8, pp.895-923.(SSCI)(*为通讯作者), vol. 422522, Sep. 2019
2019 Yu-Tzu Chang*;Dan Stone, 2019.09, 'Proposal Readability, Audit Firm Size and Engagement Success: Do More Readable Proposals Win Governmental Audit Engagements?, ' Managerial Auditing Journal, Vol.34, No.8, pp.871-894.(SSCI)(*为通讯作者), vol. 422521, Sep. 2019
2019 Yu-Tzu Chang*;Hanchung Chen;Rainbow K. Cheng;Wuchun Chi, 2019.04, 'The Impact of Internal Audit Attributes on the Effectiveness of Internal Control Over Operations and Compliance, ' Journal of Contemporary Accounting & Economics, Vol.15, No.1, pp.1-19.(SSCI)(*为通讯作者), vol. 421843, Apr. 2019
计画类别 年度 计画名称 参与人 职称/担任之工作 计画期间 补助/委讬或合作机构
科技部 112 关键查核事项之揭露：对盈馀管理、盈馀资讯性及查核程序之影响(3/3) 张祐慈 计画主持人 2025.08 ~ 2026.07 国科会
科技部 112 关键查核事项之揭露：对盈馀管理、盈馀资讯性及查核程序之影响(2/3) 张祐慈 计画主持人 2024.08 ~ 2026.07 国科会
科技部 112 关键查核事项之揭露：对盈馀管理、盈馀资讯性及查核程序之影响(1/3) 张祐慈 计画主持人 2023.08 ~ 2026.07 国科会
科技部 110 运用机器学习探索PCAOB检查报告与审计品质之关联性(2/2) 张祐慈 计画主持人 2022.08 ~ 2023.07 国科会
科技部 110 运用机器学习探索PCAOB检查报告与审计品质之关联性(1/2) 张祐慈 计画主持人 2021.08 ~ 2023.07 国科会
科技部 108 美国证券交易委员会问询函：财报信息披露行为变化的决定因素和后果 张祐慈 计画主持人 2019.08 ~ 2021.07 国科会
科技部 106 关键查核事项、会计师任期与审计品质之关联性研究(2/2) 张祐慈 计画主持人 2018.08 ~ 2020.01 国科会
科技部 106 关键查核事项、会计师任期与审计品质之关联性研究(1/2) 张祐慈,张祐慈 计画主持人 2017.08 ~ 2020.01 国科会
科技部 105 审计专业怀疑态度和审计品质之关联性：从PCAOB检查报告中看证据 张祐慈 计画主持人 2016.08 ~ 2017.07 国科会
科技部 105 谁是赢家？审计提案成功与否分析 张祐慈 计画主持人 2016.03 ~ 2017.10 国科会
国家 学校名称 系所 学位 期间
美国 University of Kentucky, Lexington, KY Accounting 博士 2011.08 ~ 2015.05
经历类别 服务机关名称 单位 职务 期间
校内本职 政治大学 会计学系 副教授 2024.08 ~ 迄今
校内本职 政治大学 会计学系 副教授 2020.08 ~ 2024.02
校内本职 政治大学 会计学系 助理教授 2015.08 ~ 2020.08
类别 年度 奖项名称 颁奖单位
校内 109 国科会研究奖励 科技部(国科会)
年度 论文名称
2024 张祐慈*, 2024.05, 'SEC Comment Letters and Audit Firm Size: Impacts on Disclosure Modification and Market Perception, ' EAA Annual Congress 2024, European Accounting Association.(*为通讯作者), May. 2024
2023 张祐慈*, 2023.05, 'Does Audit Partner Knowledge Improve Key Audit Matter (KAM) Reporting?, ' EAA Annual Congress 2023, European Accounting Association.(*为通讯作者), May. 2023
2021 张祐慈*;Jeff Zeyun Chen;Mei-Hui Chen;Wu-Chun Chi, 2021.08, 'Does Disclosure of Key Audit Matters Improve Earnings Comparability?, ' 2021 American Accounting Association Annual Meeting, American Accounting Association.(*为通讯作者), Aug. 2021
2019 Yu-Tzu Chang*;Han-Chung Chen;Rainbow K. Cheng;Wuchun Chi, 2019.08, 'The association between misstated financial statements and internal control over operations and compliance, ' 2019 American Accounting Association Annual Meeting, American Accounting Association.(*为通讯作者), Aug. 2019
2018 Yu-Tzu Chang*;Wuchun Chi;Dan Stone, 2018.08, 'The effect of client-specific experience on the disclosure quality of Key Audit Matters (KAMs): Evidence from Taiwan, ' 2018 American Accounting Association Annual Meeting, American Accounting Association.(*为通讯作者), Aug. 2018
2018 Yu-Tzu Chang*;Wuchun Chi;Dan Stone, 2018.05, 'The Effect of Client-Specific Experience on the Disclosure Quality of Key Audit Matters: Evidence from Taiwan, ' 2018 European Accounting Association, European Accounting Association.(*为通讯作者), May. 2018
2018 Yu-Tzu Chang*;Han-Chung Chen;Rainbow K. Cheng;Wuchun Chi, 2018.01, 'The impact of internal audit quality on the effectiveness of internal control over operations and compliance, ' Annual JCAE Symposium, Journal of Contemporary Accounting and Economics.(*为通讯作者), Jan. 2018
2017 Yu-Tzu Chang*;Dan Stone, 2017.09, 'Auditor Impression Management: Evidence from Governmental Audit Proposals, ' 2017 Annual Conference of Japan Accounting Association, Hiroshima University.(*为通讯作者), Sep. 2017
2017 Yu-Tzu Chang*;Dan Stone, 2017.08, 'Firm Size and Audit Proposal Readability: Do Readable Proposals Win Audit Engagements?, ' 2017 American Accounting Association annual meeting, American Accounting Association.(*为通讯作者), Aug. 2017
2016 Yu-Tzu Chang*;Dan Stone, 2016.08, 'What Do Auditors Promise Prospective Audit Clients? Evidence from Governmental Audit Proposals, ' AAA annual conference, American Accounting Association.(*为通讯作者), Aug. 2016