HUNG-CHAO YU
Name HUNG-CHAO YU
Email
Office Tel No. 81123
Research Expertise Auditing, Experimental Economics, Empirical Study in Auditing
Teaching Field 審計學.實驗經濟學
Job Title Distinguished Professor
Unit Dept. of Accounting
Year Paper Title
2023 Xinming Liu;Gerald Lobo;Hung-Chao Yu*, 2023.10, 'Multiple Directorships and Audit Committee Effectiveness: Evidence from Effort Allocation, ' European Accounting Review (Forthcoming)(科技部會計學門 A tier-1 期刊),.(SSCI)(*為通訊作者)(本論著未刊登但已被接受), vol. 434512, Oct. 2023
2021 Xinming Liu;Gerald Lobo;Hung-Chao Yu*, 2021.03, 'Is Audit Committee Equity Compensation Related to Audit Fees?, ' Contemporary Accounting Research (科技部會計學門 A+ 期刊), Vol.38, No.1, pp.740–769.(SSCI)(*為通訊作者), vol. 428126, Mar. 2021
2018 Xin-Ming Liu;Hung-Chao Yu*, 2018, 'How Do Companies React to Restatements?-Evidence from Audit Committee Compensation, ' Asia-Pacific Journal of Accounting & Economics (科技部會計學門 A- 期刊), Vol.25, No.5, pp.546-585.(SSCI)(*為通訊作者), vol. 419898, 2018
2015 Hung-Chao Yu*;Wen-Ying Wang;Chingfu Chang, 2015, 'The Stock Market Valuation of Intellectual Capital in the IT Industry, ' Review of Quantitative Finance and Accounting (科技部會計學門 A tier-2 期刊), Vol.45, No.2, pp.279-304.(SSCI)(*為通訊作者), vol. 419899, 2015
2011 Hung-Chao Yu*, 2011, 'Legal Systems and Auditor Independence, ' Review of Accounting Studies (科技部會計學門 A+ 期刊), Vol.16, No.June, pp.377-411.(SSCI)(*為通訊作者), vol. 317765, 2011
2004 Hung-Chao Yu;W.C. Chi*;S.T. Chiu, 2004.10, 'Mandatory rotation and auditor independence – An analysis of auditor’s reputation effect, ' Taiwan Accounting Review, Vol.1, No.5, pp.71-104.(TSSCI)(*為通訊作者), vol. 273163, Oct. 2004
2003 W.C Chi;C.Y Hsu, 2003, 'The nature of corporate income tax under full imputation tax regime-A test of functional fixation, ' Journal of Business Finance and Accounting, Vol.0, No.0, pp.589-620.(SSCI), vol. 146965, 2003
2002 俞洪昭;戚務君;許崇源, 2002.07, '兩稅合一下損益兩平稅率之研究, ' 會計評論, Vol.0, No.35, pp.91-105.(TSSCI), vol. 145203, Jul. 2002
2001 Hung-Chao Yu*, 2001.11, 'Experimental evidence of the impact of increasing auditors''legal liability on firms''new investments, ' Contemporary Accounting Research (科技部會計學門 A+ 期刊), Vol.0, No.0, pp.495-528.(SSCI)(*為通訊作者), vol. 146966, Nov. 2001
2001 俞洪昭;戚務君;許崇源;曹美娟, 2001, '兩稅合一制度下股東可扣抵稅額揭露之價值攸關性, ' 會計評論, Vol.0, No.0, pp.77-99.(TSSCI), vol. 146967, 2001
2000 Yu.C .C;C.C Chou, 2000, 'The impacts of electronic commerce on auditing practices: An auditing process model for evidence collection and validation, ' International Journal of Intelligent Systems in Accounting, Finance & Managemet, Vol.0, No.0, pp.195-216., vol. 146970, 2000
2000 俞洪昭;許崇源;洪盈斌;戚務君, 2000, '兩稅合一制度對公司屬性與股票報酬關聯性之影響, ' 會計評論, Vol.0, No.0, pp.81-102., vol. 146969, 2000
2000 俞洪昭;李承易;戚務君, 2000, '我國會計師受懲戒案件之分析, ' 風險管理學報, Vol.0, No.0, pp.37-56., vol. 146968, 2000
Year Book Title
2003 俞洪昭, 2003.12, '第十一章 - 電腦審計, ' 審計學, 國立空中大學., 273185, Dec. 2003
Project Category Year Project Title Participator Job Title Period Unit
MOST Projects 113 氣候變遷與審計品質有關嗎? - 來自極端氣候的證據 YU HUNG-CHAO Principal Investigator 2024.08 ~ 2025.07 National Science and Technology Council
MOST Projects 112 為何公司會投資企業社會責任活動? - 來自購買審計意見之證據 俞洪昭 Principal Investigator 2023.08 ~ 2024.07 國立政治大學
MOST Projects 112 為何公司會投資企業社會責任活動? - 來自購買審計意見之證據 YU HUNG-CHAO Principal Investigator 2023.08 ~ 2025.07 National Science and Technology Council
MOST Projects 111 社會關聯變遷與審計委員會效率 俞洪昭 Principal Investigator 2022.08 ~ 2023.07 國立政治大學
MOST Projects 111 社會關聯變遷與審計委員會效率 YU HUNG-CHAO Principal Investigator 2022.08 ~ 2024.01 National Science and Technology Council
MOST Projects 110 財務長與主辦會計師之相對權力對審計品質之影響 - 來自教育背景不對等之證據 俞洪昭 Principal Investigator 2021.08 ~ 2022.07 國立政治大學
MOST Projects 110 財務長與主辦會計師之相對權力對審計品質之影響 - 來自教育背景不對等之證據 YU HUNG-CHAO Principal Investigator 2021.08 ~ 2023.01 National Science and Technology Council
MOST Projects 109 COSO 2013 內部控制整體架構是否可以提高公司內部控制品質與會計師 內部控制審計品質? 俞洪昭 Principal Investigator 2020.08 ~ 2021.07 國立政治大學
MOST Projects 109 COSO 2013 內部控制整體架構是否可以提高公司內部控制品質與會計師內部控制審計品質? YU HUNG-CHAO Principal Investigator 2020.08 ~ 2021.12 National Science and Technology Council
MOST Projects 108 校友關聯與同鄉關聯是否會影響合夥人之專業發展與審計品質 俞洪昭 Principal Investigator 2019.08 ~ 2020.10 國立政治大學
MOST Projects 108 校友關聯與同鄉關聯是否會影響合夥人之專業發展與審計品質 YU HUNG-CHAO Principal Investigator 2019.08 ~ 2020.10 National Science and Technology Council
MOST Projects 107 審計委員會在董事會之地位對會計師重要嗎？ 俞洪昭 Principal Investigator 2018.08 ~ 2019.07 國立政治大學
MOST Projects 107 審計委員會在董事會之地位對會計師重要嗎？ YU HUNG-CHAO Principal Investigator 2018.08 ~ 2019.08 National Science and Technology Council
MOST Projects 106 內部控制審計如何影響財務報表審計品質？ 俞洪昭 Principal Investigator 2017.08 ~ 2018.07 國立政治大學
MOST Projects 106 內部控制審計如何影響財務報表審計品質？ YU HUNG-CHAO,YU HUNG-CHAO Principal Investigator 2017.08 ~ 2018.07 National Science and Technology Council
MOST Projects 105 減少審計委員會權益報酬是否可以增加重編公司盈餘之資訊內涵 俞洪昭 Principal Investigator 2016.08 ~ 2017.07 國立政治大學
MOST Projects 105 減少審計委員會權益報酬是否可以增加重編公司盈餘之資訊內涵 YU HUNG-CHAO Principal Investigator 2016.08 ~ 2017.08 National Science and Technology Council
MOST Projects 104 薪酬委員會獨立性與董事會層級公司治理 俞洪昭 Principal Investigator 2015.08 ~ 2016.07 國立政治大學
MOST Projects 104 薪酬委員會獨立性與董事會層級公司治理 YU HUNG-CHAO Principal Investigator 2015.08 ~ 2016.08 National Science and Technology Council
MOST Projects 103 Clawbacks 條款, 權益基礎薪酬與審計委員會之審計公費決定 俞洪昭 Principal Investigator 2014.08 ~ 2015.07 國立政治大學
MOST Projects 103 Clawbacks 條款, 權益基礎薪酬與審計委員會之審計公費決定 YU HUNG-CHAO Principal Investigator 2014.08 ~ 2015.08 National Science and Technology Council
MOST Projects 102 Clawback 條款是否可以減輕 CEO 對審計委員會監督效率之影響？ 俞洪昭 Principal Investigator 2013.08 ~ 2014.07 國立政治大學
MOST Projects 102 Clawback 條款是否可以減輕 CEO 對審計委員會監督效率之影響？ YU HUNG-CHAO Principal Investigator 2013.08 ~ 2014.08 National Science and Technology Council
MOST Projects 101 權益薪酬如何影響 Clawback 條款之有效性與分析師預測？ 俞洪昭 Principal Investigator 2012.08 ~ 2013.07 國立政治大學
MOST Projects 101 權益薪酬如何影響 Clawback 條款之有效性與分析師預測？ YU HUNG-CHAO Principal Investigator 2012.08 ~ 2013.08 National Science and Technology Council
MOST Projects 100 財金及會計學門會計領域國際期刊分級及排序更新計畫 CHIN CHEN-LUNG,YU HUNG-CHAO 2011.12 ~ 2012.12 National Science and Technology Council
MOST Projects 100 經理人利用會計師還是審計委員會做假帳？ 俞洪昭 Principal Investigator 2011.08 ~ 2012.07 國立政治大學
MOST Projects 100 經理人利用會計師還是審計委員會做假帳？ YU HUNG-CHAO Principal Investigator 2011.08 ~ 2012.09 National Science and Technology Council
MOST Projects 99 白話英文與市場效率性 - 實驗室市場證據 YU HUNG-CHAO Principal Investigator 2010.08 ~ 2011.12 National Science and Technology Council
MOST Projects 98 審計委員會報酬與財務報表重編之間有關聯嗎? 股票市場是如何反應的? YU HUNG-CHAO Principal Investigator 2009.08 ~ 2010.10 National Science and Technology Council
MOST Projects 98 董事會中委員會的結構與高階主管獎酬之實證研究 LIANG JIA-WEN,YU HUNG-CHAO 2009.08 ~ 2010.10 National Science and Technology Council
MOST Projects 97 沙氏法案實施後為何會發生大量的會計師解聘？股票市場是如何反應的？ YU HUNG-CHAO Principal Investigator 2008.08 ~ 2009.09 National Science and Technology Council
MOST Projects 95 美國沙氏案之管制成效初探(2/2) YU HUNG-CHAO Principal Investigator 2007.08 ~ 2008.07 National Science and Technology Council
MOST Projects 95 美國沙氏案之管制成效初探(1/2) YU HUNG-CHAO Principal Investigator 2006.08 ~ 2007.07 National Science and Technology Council
MOST Projects 94 不同法律體系下財務報導之可靠性與會計師獨立性：理論與實驗證據 YU HUNG-CHAO Principal Investigator 2005.08 ~ 2006.07 National Science and Technology Council
MOST Projects 93 法律制度、會計師強制輪調與會計師獨立性─理論與實驗証據 YU HUNG-CHAO Principal Investigator 2004.08 ~ 2005.07 National Science and Technology Council
MOST Projects 92 行為財務學與行為會計學整合型計畫—子計畫二：以自願性 vs. 強制性財務預測作為公司治理之機制—理論與實驗證據 YU HUNG-CHAO Principal Investigator 2003.09 ~ 2004.08
MOST Projects 92 平衡計分卡：誘因契約種類與策略事業單位現狀對於經理人努力與績效之影響 YU HUNG-CHAO Principal Investigator 2003.08 ~ 2004.07 National Science and Technology Council
MOST Projects 91 法律制度與損害賠償機制度對會計師獨立性的影響—理論與實驗證據 CHI WU-CHUN,YU HUNG-CHAO Principal Investigator 2002.08 ~ 2003.07 National Science and Technology Council
MOST Projects 91 強制性輪調與強制性續聘對審計品質之影響—理論與實驗證據 CHI WU-CHUN,YU HUNG-CHAO 2002.08 ~ 2003.07 National Science and Technology Council
MOST Projects 90 財產權與多類型工作間交互效果對於誘因設計之影響 CHI WU-CHUN,YU HUNG-CHAO 2001.08 ~ 2002.07
MOST Projects 90 組織設計內生化對於多工環境下誘因強度之影響-實驗證據 YU HUNG-CHAO Principal Investigator 2001.08 ~ 2002.07
MOST Projects 89 我國實行兩稅合一前後有效稅率與隱含稅率之關聯性研究 YU HUNG-CHAO,HSU CHUNG-YUAN Principal Investigator 2000.08 ~ 2001.07
MOST Projects 89 資訊可靠性與回饋對預測股票報酬及人類資訊處理之影響 HSU CHUNG-YUAN,YU HUNG-CHAO 1999.08 ~ 2000.07 National Science and Technology Council
MOST Projects 88 兩稅合一稅制之實證研究---市場反應、公司投資與股利決策及弁鄔T著假說 YU HUNG-CHAO,HSU CHUNG-YUAN,CHI WU-CHUN Principal Investigator 1998.08 ~ 1999.07 National Science and Technology Council
MOST Projects 87 資訊量與學識對預測股票報酬及人類資訊處理之影響 HSU CHUNG-YUAN,YU HUNG-CHAO 1997.08 ~ 1998.07 National Science and Technology Council
MOST Projects 87 兩稅合一對投資與股利決策之影響---理論與實驗證據 YU HUNG-CHAO,CHI WU-CHUN,HSU CHUNG-YUAN Principal Investigator 1997.08 ~ 1998.07 National Science and Technology Council
Country School Name Department Degree Duration
U.S.A. 美國威斯康辛大學 Accounting and Information Systems 博士 1992.09 ~ 1996.08
U.S.A. 美國威斯康辛大學 會計(學)系 碩士 1990.09 ~ 1992.06
TAIWAN, REPUBLIC OF CHINA 國立政治大學 會計(學)系 碩士 1986.09 ~ 1988.06
TAIWAN, REPUBLIC OF CHINA 國立政治大學 會計(學)系 學士 1982.09 ~ 1986.06
Experience Category Organization Title Department Job Title Duration
Current NATIONAL CHENGCHI UNIVERSITY Department of Accounting 教授 2024.02 ~ 2024.02
Current NATIONAL CHENGCHI UNIVERSITY Department of Accounting 教授 2018.02 ~ Up to today
Current NATIONAL CHENGCHI UNIVERSITY Department of Accounting 教授 2013.01 ~ 2017.08
Current NATIONAL CHENGCHI UNIVERSITY Department of Accounting 教授 2012.02 ~ 2013.01
Current NATIONAL CHENGCHI UNIVERSITY Department of Accounting 教授 2008.02 ~ 2011.08
Current NATIONAL CHENGCHI UNIVERSITY Department of Accounting 教授 2003.02 ~ 2007.08
Current NATIONAL CHENGCHI UNIVERSITY Department of Accounting 副教授 1997.01 ~ 2003.02
Current NATIONAL CHENGCHI UNIVERSITY Department of Accounting 講師 1996.08 ~ 1997.01
Part Time NATIONAL CHENGCHI UNIVERSITY Department of Accounting 系主任 2024.08 ~ 2025.07
Part Time NATIONAL CHENGCHI UNIVERSITY Department of Accounting 系主任 2023.08 ~ 2024.07
Part Time NATIONAL CHENGCHI UNIVERSITY Department of Accounting 系主任 2022.08 ~ 2023.07
Part Time NATIONAL CHENGCHI UNIVERSITY Department of Accounting 系主任 2021.08 ~ 2022.07
Part Time NATIONAL CHENGCHI UNIVERSITY Department of Accounting 系主任 2020.08 ~ 2021.07
Part Time NATIONAL CHENGCHI UNIVERSITY Department of Accounting 系主任 2016.08 ~ 2017.07
Part Time NATIONAL CHENGCHI UNIVERSITY Department of Accounting 系主任 2015.08 ~ 2016.07
Part Time NATIONAL CHENGCHI UNIVERSITY Department of Accounting 系主任 2014.08 ~ 2015.07
Honor Category Year Award Name Awarding Unit
Inside School 112 特聘教授 國立政治大學
Inside School 111 國科會研究獎勵 科技部(國科會)
Inside School 111 教學優良教師獎(專業課程；教學特優(111專、110專、109專) ) 國立政治大學
Inside School 110 教學優良教師獎(專業課程 ) 國立政治大學
Inside School 110 國科會研究獎勵 科技部(國科會)
Inside School 109 教學優良教師獎(專業課程 ) 國立政治大學
Inside School 109 特聘教授 國立政治大學
Inside School 109 國科會研究獎勵 科技部(國科會)
Inside School 108 教學優良教師獎(專業課程；教學特優(108專、107專、106專) ) 國立政治大學
Inside School 107 教學優良教師獎(專業課程) 國立政治大學
Inside School 106 特聘教授 國立政治大學
Inside School 106 教學優良教師獎(專業課程) 國立政治大學
Inside School 105 教學優良教師獎(專業課程；教學特優(105,104,103)) 國立政治大學
Inside School 105 資深優良教師(20年) 國立政治大學
Inside School 104 教學優良教師獎(專業課程) 國立政治大學
Inside School 103 特聘教授 國立政治大學
Inside School 103 教學優良教師獎(專業課程) 國立政治大學
Inside School 102 教學優良教師獎(專業課程；教學特優教師（100、101、102）) 國立政治大學
Inside School 101 教學優良教師獎(專業課程) 國立政治大學
Inside School 100 特聘教授 國立政治大學
Inside School 100 教學優良教師獎(專業課程) 國立政治大學
Inside School 98 教學優良教師獎(專業課程) 國立政治大學
Inside School 97 特聘教授 政治大學
Inside School 97 特聘教授 國立政治大學
Inside School 95 教學特優教師獎(97學年前)(專業) 國立政治大學
Inside School 95 資深優良教師(10年) 國立政治大學
Inside School 94 教學特優教師獎(97學年前)(專業) 國立政治大學
Inside School 92 學術研究成果國際化優等研究獎 政治大學
Inside School 91 教學特優教師獎(97學年前)(專業) 國立政治大學
Inside School 90 學術研究成果國際化特優研究獎 政治大學
Inside School 89 國科會甲種研究獎勵 科技部(國科會)
Inside School 85 國科會甲種研究獎勵 科技部(國科會)
Year Paper Title
2008 俞洪昭;Y.F.Wang, 2008.08, 'Do Restatements Really Increase Substantially after the SOX? How Does the Stock Market React to Them?, ' Concurrent session of the 2008 AAA Annual Meeting., Aug. 2008
2007 俞洪昭, 2007, 'The effects of incentive contract types and contract components on honesty in managerial reporting, ' Forum session of the 2007 AAA Annual Meeting., 2007
2006 俞洪昭;E.M.Matsumura;S.C.Vera-Munoz, 2006, 'Do balanced scorecard incentive contract type and business life-cycle affect managerial effort and performance?, ' Concurrent session of the 2006 AAA Annual Meeting and 2007 Management Section Mid-Year Meeting., 2006
2005 俞洪昭, 2005, 'The Effects of Mandatory Earings Forecasts and Auditor''s Legal Regimes on Manager''s and Auditor''s Behavior-Theory and Experimental Evidence., ' (a)Concurrent session of the 2005 AAA Annual Meeting (b)2005 AAA Western Regional Meeting., 2005
2004 俞洪昭, 2004.08, 'Legal Regimes, Damage Apportionment Rules, and Auditor Independence-Theory and Experimental Evidence, ' Concureent session of the 2004 AAA Annual Meeting.(SSRN), Aug. 2004
2004 俞洪昭, 2004, 'The effects of incentive contracts and monitoring mechanism on honesty in managerial reporting, ' the 2004 MAS Mid-Year Case and Research Conference, *., 2004
2002 俞洪昭;W.C. Chi;S.T. Chiu, 2002.08, 'Mandatory rotation and auditor independence – An analysis of auditor’s reputation effect, ' Concurrent section of AAA 2002 Annual Meeting, AAA.(SSRN), Aug. 2002
2002 俞洪昭;戚務君;黃惠琦, 2002, '從會計師破產風險分析會計師法律責任對於審計品質與投資之影響, ' 第十一屆會計理論與實務研討會, 中華會計教育學會與台北大學會計學系合辦., 2002
2001 戚務君;俞洪昭;許崇源;曹美娟, 2001, '兩稅合一制度下股東可扣抵稅額揭露之價值攸關性, ' 第九屆會計理論與實務研討會, 中華會計教育學會與國立台灣大學會計學系., 2001
2001 俞洪昭;W.C Chi;T.C Wang, 2001, 'Experimental evidence of the effects of incentive design on the value of communication, ' 第十屆會計理論與實務研討會, 中華會計教育學會與東吳大學會計學系., 2001
2000 俞洪昭;W.C Chi;C.Y Hsu, 2000, 'The nature of corporate income tax under full imputation tax regime-A test of the functional fixation, ' 第五屆當代會計研究研討會, 東海大學會計學系., 2000
1999 俞洪昭;戚務君;許崇源;洪盈斌, 1999, '兩稅合一制度對公司屬性與股票報酬關聯性之影響, ' 當代會計理論與實務研討會, 國立台北大學會計學系., 1999
1999 俞洪昭;馬秀如;劉正田;諶家蘭, 1999, '資訊軟體業專利權、智慧財產權等無形資產鑑價制度之研究, ' 第八屆證券暨金融市場理論與實務研討會, 中山大學財務管理學系., 1999
1998 俞洪昭, 1998, 'The impacts of electronic commerce on auditing practices: An auditing process model for evidence collection and validation, ' The 7th Annual Research Workshop on Artificial Intelligence and Emerging Technologies in Accounting, Auditing and Tax, *., 1998
Year Research Title Publish Date Authors
2008 俞洪昭, 2008, '"Distributional fairness, reciprocity, and honesty in managerial reporting.", '.(不明)
2008 俞洪昭, 2008, 'Can Incentive Contract Types Signal Managers'' Honest Reporting?-Experimental Evidence, '.(不明)
2008 俞洪昭, 2008, 'How do legal system and moral reasoning affect auditor independence?Theory and experimental evidence., '.(不明)
2008 俞洪昭;E.M.Matsumura,S.C.Vera-Munoz, 2008, 'Do balanced scorecard incentive contract type and business life-cycle affect managerial effort and performance?, '.(不明)
2008 俞洪昭, 2008, '"The effects of mandatory management forecasts auditor''s legal regimes, and ethical ideology on manager''s and auditor''s behavior-Theory and experimental evidence.", '.(不明)
2007 俞洪昭, 2007, '"Legal system, mandatory auditor rotation, and auditor independence-Theory and experimental evidence.", '.(不明)
2007 俞洪昭;Y.F.Wang, 2007, 'Do Restatements Really Increase Substantially afer the SOX?How Does the Market React to Them?, '.(不明)
2003 俞洪昭, 2003, '平衡計分卡：誘因契約種類與策略事業單位現狀對於經理人努力與績效之影響, ' 國科會.
2003 俞洪昭, 2003, '行為財務學與行為會計學整合型計畫─子計畫二：以自願性 vs. 強制性財務預測作為公司治理之機制─理論與實驗證據, ' 國科會.
2002 俞洪昭, 2002, '法律制度與損害賠償機制對會計師獨立性的影響─理論與實驗證據, ' 國科會.
2001 俞洪昭, 2001, '組織設計內生化對於多工環境下誘因強度之影響 – 實驗證據, ' 國科會.
2000 俞洪昭, 2000, '我國實行兩稅合一前後有效稅率與隱含稅率之關聯性研究, ' 國科會.
1999 俞洪昭, 1999, '兩稅合一稅制之實證研究－市場反應、公司投資與股利決策、及功能固著假說, ' 國科會.
1998 俞洪昭, 1998, '兩稅合一對投資與股利決策之影響–理論與實驗證據, ' 國科會.
俞洪昭, '資訊軟體葉無形資產鑑價制度之研究, ' 台灣證券交易所. 2024-11-01