潘 健民
專任
姓名 潘 健民
職稱 助理教授
系所單位 會計學系
電子郵件 kevinp@nccu.edu.tw
聯絡電話 81032
研究專長 財務會計(初會、中會)、日本會計制度、會計日文、企業評價/財務報表分析
授課領域 財務會計(初會、中會)、日本會計制度、會計日文、企業評價/財務報表分析
年度 論文名稱
2018 Chien-min Kevin Pan*, 2018.12, 'Association between Earnings Management and Management Earnings Forecasts: Evidence from Mandatory Revisions, ' Journal of Contemporary Accounting(當代會計),.(TSSCI)(*為通訊作者)(本論著未刊登但已被接受), 421475
2016 Chien-min Kevin PAN*, 2016.03, 'Classification Shifting through Extraordinary Items: Evidence from Japan, ' Waseda Commercial Review, Vol.445, pp.357-387.(*為通訊作者), 410499
2015 Jengfang Chen;Rong-Ruey Duh;Audrey Wen-hsin Hsu*;Chien-Min Kevin Pan, 2015.04, 'Can Anglo-Saxon Audit Committee Scheme Improve Earnings Quality in Non-Anglo- Saxon Environments?, ' Journal of Contemporary Accounting and Economics, Vol.Volume 11, No.Issue 1, pp.61–74.(*為通訊作者), 405920
2014 Chien-Min Kevin Pan*, 2014.03, 'How Japanese Firms Respond to Mark-to-Market Accounting: An Earnings Management Perspective, ' Journal of Management Accounting, Japan, pp.49 – 68.(*為通訊作者), 405919
2012 唐務雲;李佳玲*;潘健民, 2012.08, '兩岸三地移轉訂價新法規及台商因應之道, ' 會計研究月刊, pp.106-115.(*為通訊作者), 405923
2012 唐務雲;李佳玲*;潘健民, 2012.07, '移轉訂價在亞太地區的重要性及趨勢, ' 會計研究月刊, pp.100-107.(*為通訊作者), 405922
2009 Chien-Min Kevin Pan*, 2009.02, 'Japanese Firms’ Real Activities Earnings Management to Avoid Losses, ' Journal of Management Accounting, Japan, pp.3 – 23.(*為通訊作者), 405918
2006 Chien-Min Kevin Pan*, 2006.04, 'Operating Performances of Japanese Firms with Large Cash Holdings during the Bubble Economy, ' Journal of Management Accounting, Japan: Supplement, pp.75 – 99.(*為通訊作者), 405917
計畫類別 年度 計畫名稱 參與人 職稱/擔任之工作 計畫期間 補助/委託或合作機構
科技部 105 以會計師產業專精度與查核努力水準探討審計投入量與財務誤述的關聯性 潘健民 計畫主持人 2016.08 ~ 2017.10 科技部
科技部 103 強制性管理階層財務預測與審計公費的關連 金成隆,潘健民 計畫主持人 2014.08 ~ 2015.10 科技部
非科技部 102 經營者會計政策報告利益管理關研究 潘健民 協同主持人 2013.04 ~ 2016.03 日本科學研究費 基盤研究(A) 25245055
學校名稱 系所 學位 期間
日本早稻田大學 商學院(不分系) 博士 2002.04 ~ 2009.03
日本早稻田大學 商學院(不分系) 碩士 2000.04 ~ 2002.03
美國奧勒崗大學 東亞研究所 學士 1996.01 ~ 2000.03
美國奧勒崗大學 商學院(不分系) 學士 1996.01 ~ 2000.03
經歷類別 職務 期間
校內本職 助理教授 2014.08 ~ 迄今
類別 年度 獎項名稱 頒獎單位
事蹟 103 Best Paper Award Journal of Contemporary Accounting and Economics Symposium
校外 101 Best Paper Award Modern Issues on Accounting-Academic Symposium
事蹟 98 2009年度日本管理會計學會學會賞<獎勵賞> 日本管理會計學會
年度 論文名稱
2018 Wuchun Chi;Chien-min Pan*, 2018.06, 'Accounting Restatement, Legal Liabilities, and Auditors' Behaviors: Evidences from Direct Audit Inputs., ' 2018 Journal of Contemporary Accounting Conference, Journal of Contemporary Accounting.(TSSCI)(*為通訊作者)
2017 Rong-Ruey Duh;Chih-Hsien Liao;Chien-min Kevin Pan*;Atsuko Takinishi, 2017.05, 'The Effect of Voluntary Adoption of IFRS on Earnings Quality: Evidence from Japan, ' The 40th Annual Congress of the European Accounting Association, European Accounting Association.(*為通訊作者)
2017 Chien-min Kevin Pan*, 2017.01, 'Earnings Management in a Mandatory Management Earnings Forecasts Environment, ' JCAE Symposium, Journal of Contemporary Accounting and Economics.(*為通訊作者)
2015 Chien-min Kevin PAN*, 2015.08, 'Mandatory Management Earnings Forecasts and Earnings Quality, ' 2015 Annual Meeting, American Accounting Association.(*為通訊作者)
2014 潘健民*, 2014.09, '取締役の年齢と報告利益管理: コーポレート・ガバナンスの観点から (Board Age and Earnings Management: A Corporate Governance Perspective), ' 日本會計研究學會第73次年度大會, 日本會計研究學會(Japanese Accounting Association).(日語(文))(*為通訊作者)
2014 Jengfang Chen;Rong-Ruey Duh;Audrey Wen-Hsin Hsu*;Chien-min Kevin Pan, 2014.01, 'Can Anglo-Saxon Audit Committee Scheme Improve Earnings Quality in non-Anglo-Saxon Environments?, ' JCAE Symposium, Journal of Contemporary Accounting and Economics.(*為通訊作者)
2013 Chia-ling Lee*;Chien-Min Kevin Pan;Chian-fei Hung, 2013.05, 'How CEOs Affect Financial Transparency in an Emerging Market?, ' The 36th Annual Congress of the European Accounting Association, European Accounting Association.(*為通訊作者)
2013 Chien-Min Kevin Pan*, 2013.05, 'Manage Earnings to Offset One Time Charge: evidence from Japan, ' The 36th Annual Congress of the European Accounting Association, European Accounting Association.(*為通訊作者)
2011 Chien-Min Kevin Pan*;Masao Tsuji, 2011.04, 'Classification Shifting and Reporting Behaviors of Japanese Firms on Extraordinary Items, ' The 35th Annual Congress of the European Accounting Association, European Accounting Association.(*為通訊作者)
2010 Jengfang Chen;Rong-Ruey Duh;Audrey Wen-hsin Hsu*;Chien-Min Kevin Pan, 2010.05, 'Can Audit Committees Improve Earnings Quality, ' The 34th Annual Congress of the European Accounting Association, European Accounting Association.(*為通訊作者)