HUNG-CHAO YU
Chairman,Full-time
Name HUNG-CHAO YU
Job Title Distinguished Professor
Unit Dept. of Accounting
Email hjyu@nccu.edu.tw
Office Tel No. 81123
Research Expertise Auditing, Experimental Economics, Empirical Study in Auditing
Teaching Field 審計學.實驗經濟學
Year Paper Title
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, Vol.25, No.5, pp.546-585.(SSCI)(*為通訊作者), 419898
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, Vol.45, No.2, pp.279-304.(SSCI)(*為通訊作者), 419899
2011 Hung-Chao Yu*, 2011, 'Legal Systems and Auditor Independence, ' Review of Accounting Studies, Vol.16, No.June, pp.377-411.(SSCI)(*為通訊作者), 317765
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.(NSC List)(*為通訊作者), 273163
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), 146965
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), 145203
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), 146967
2001 俞洪昭, 2001, 'Experimental evidence of the impact of increasing auditors''legal liability on firms''new investments, ' Contemporary Accounting Research, Vol.0, No.0, pp.495-528.(SSCI), 146966
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., 146970
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., 146969
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., 146968
Project Category Year Project Title Participator Job Title Period Unit
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 ~ 2020.07 Ministry of Science and Technology
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 Ministry of Science and Technology
MOST Projects 106 內部控制審計如何影響財務報表審計品質? YU HUNG-CHAO Principal Investigator 2017.08 ~ 2018.07 Ministry of Science and Technology
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 Ministry of Science and Technology
MOST Projects 104 薪酬委員會獨立性與董事會層級公司治理 周庭楷,YU HUNG-CHAO Principal Investigator 2015.08 ~ 2016.08 Ministry of Science and Technology
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 程心瑤,YU HUNG-CHAO Principal Investigator 2014.08 ~ 2015.08 Ministry of Science and Technology
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 Ministry of Science and Technology
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 Ministry of Science and Technology
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 王泰昌,吳清在,李佳玲,林修葳,CHIN CHEN-LUNG,YU HUNG-CHAO 共同主持人 2011.12 ~ 2012.12 Ministry of Science and Technology
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 Ministry of Science and Technology
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 Ministry of Science and Technology
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 Ministry of Science and Technology
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 共同主持人 2009.08 ~ 2010.10 Ministry of Science and Technology
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 Ministry of Science and Technology
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 Ministry of Science and Technology
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 Ministry of Science and Technology
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 Ministry of Science and Technology
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 Ministry of Science and Technology
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 杜榮瑞,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
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 邱士宗,CHI WU-CHUN,YU HUNG-CHAO Principal Investigator 2002.08 ~ 2003.07 Ministry of Science and Technology
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 邱士宗,CHI WU-CHUN,YU HUNG-CHAO 共同主持人 2002.08 ~ 2003.07 Ministry of Science and Technology
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 共同主持人 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 杜榮瑞,戚務君,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 戚務君,HSU CHUNG-YUAN,YU HUNG-CHAO 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 共同主持人 1999.08 ~ 2000.07 Ministry of Science and Technology
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 CHI WU-CHUN,HSU CHUNG-YUAN,YU HUNG-CHAO Principal Investigator 1998.08 ~ 1999.07 Ministry of Science and Technology
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 CHI WU-CHUN,HSU CHUNG-YUAN,YU HUNG-CHAO Principal Investigator 1997.08 ~ 1998.07 Ministry of Science and Technology
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 共同主持人 1997.08 ~ 1998.07 Ministry of Science and Technology
Country School Name Department Degree Duration
UNITED STATES University of Wisconsin-Madison Accounting and Information Systems Ph.D. 1992.09 ~ 1996.08
UNITED STATES Master 1990.09 ~ 1992.06
TAIWAN, REPUBLIC OF CHINA Master 1986.09 ~ 1988.06
TAIWAN, REPUBLIC OF CHINA Bachelor 1982.09 ~ 1986.06
Experience Category Organization Title Department Job Title Duration
Current NATIONAL CHENGCHI UNIVERSITY 會計學系 教授 2018.02 ~ Up to today
Current NATIONAL CHENGCHI UNIVERSITY 會計學系 教授 2013.01 ~ 2017.08
Current NATIONAL CHENGCHI UNIVERSITY 會計學系 教授 2012.02 ~ 2013.01
Current NATIONAL CHENGCHI UNIVERSITY 會計學系 教授 2008.02 ~ 2011.08
Current NATIONAL CHENGCHI UNIVERSITY 會計學系 教授 2003.02 ~ 2007.08
Current NATIONAL CHENGCHI UNIVERSITY 會計學系 副教授 1997.01 ~ 2003.02
Current NATIONAL CHENGCHI UNIVERSITY 會計學系 講師 1996.08 ~ 1997.01
Part Time NATIONAL CHENGCHI UNIVERSITY 會計學系 系主任 2016.08 ~ 2017.07
Part Time NATIONAL CHENGCHI UNIVERSITY 會計學系 系主任 2015.08 ~ 2016.07
Part Time NATIONAL CHENGCHI UNIVERSITY 會計學系 系主任 2014.08 ~ 2015.07
Honor Category Year Award Name Awarding Unit
Inside School 106 特聘教授 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)) 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) 政治大學
Inside School 103 特聘教授 政治大學
Inside School 103 教學優良教師獎 (專業課程) 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)) 政治大學
Inside School 101 教學優良教師獎 (專業課程) 政治大學
Inside School 100 特聘教授 政治大學
Inside School 100 教學優良教師獎 (專業課程) 政治大學
Inside School 98 教學優良教師獎 (專業課程) 政治大學
Inside School 97 特聘教授 政治大學
Inside School 95 教學特優教師獎 (專業) 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 (專業) 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 (專業) 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
Outside School 89 國科會甲種研究獎勵 科技部(國科會)
Outside 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.
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.
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.
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.
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)
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, *.
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)
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.
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 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.
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.
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 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.
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, *.
Year Research Title Publish Date Authors
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) 2008-01-01
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) 2008-01-01
2008 俞洪昭, 2008, 'How do legal system and moral reasoning affect auditor independence?Theory and experimental evidence., '.(不明) 2008-01-01
2008 俞洪昭, 2008, '"Distributional fairness, reciprocity, and honesty in managerial reporting.", '.(不明) 2008-01-01
2008 俞洪昭, 2008, 'Can Incentive Contract Types Signal Managers'' Honest Reporting?-Experimental Evidence, '.(不明) 2008-01-01
2007 俞洪昭, 2007, '"Legal system, mandatory auditor rotation, and auditor independence-Theory and experimental evidence.", '.(不明) 2007-01-01
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) 2007-01-01
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. 2003-01-01
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. 2003-01-01
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. 2002-01-01
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. 2001-01-01
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. 2000-01-01
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. 1999-01-01
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. 1998-01-01
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. 2019-01-01