國立成功大學 會計學系暨財務金融研究所

• Liu, W. P., Huang, H. W.*, and Huang, W. C. 2024. More than solely reactive: Audit committee director departures as anticipatory actions in financial misstatements. Journal of Business Finance & Accounting, forthcoming. (ABDC: A*, NSTC: A Tier-1, SSCI, Scopus) 
  https://doi.org/10.1111/jbfa.12844 
• Hsiao, H. Y., Liu, W. P.*, and Wu, S. J. 2024. Does increased monitoring enhance the credibility of financial reports? Evidence of auditing semi-annual financial statements. Accounting & Finance, forthcoming. (ABDC: A, NSTC: A-, SSCI, Scopus) 
  https://doi.org/10.1111/acfi.13347 
• Liu, W. P., and Huang, H. W.*. 2024. Internal control opinion shopping: Does initial audit fee discounting matter? Research in International Business and Finance, 69, 102248. (SSCI, Scopus, ABDC: B, NSTC: B) 
  https://doi.org/10.1016/j.ribaf.2024.102248 
• Liu, W. P., and Chu, Y. C.*. 2024. FinTech, economic growth, and COVID-19: International evidence. Asia Pacific Management Review, 29(3), 362-367. (ESCI, TSSCI, Scopus) 
  https://doi.org/10.1016/j.apmrv.2023.12.006 
• Liu, W. P., Lo, L. Y., and Huang, W. C.*. 2024. Market reactions to firms’ inclusion in the sustainability index: Further evidence of TCFD framework adoption. Journal of Information Science and Engineering, 40(4), 799-811. (SCIE, Scopus) 
  https://doi.org/10.6688/JISE.202407_40(4).0007 
• Wood, D. A.*, (Liu, W. P. and 325 others) et al. 2023. The ChatGPT artificial intelligence chatbot: How well does it answer accounting assessment questions? Issues in Accounting Education, 38(4), 81-108. (NSTC: A-, ABDC: A, ESCI, Scopus) 
  https://doi.org/10.2308/ISSUES-2023-013 
• Liu, W. P.*, Wu, S. B., Shih, K. H., Chen, K. Y., and Huang, H. W. 2023. Can financial technology reduce reporting lags? Review of Pacific Basin Financial Markets and Policies, 26(3), 2350017. (NSTC: B, ESCI, ABDC: B, Scopus) 
  https://doi.org/10.1142/S0219091523500170 
• Han, Y. G., Huang, H. W.*, Liu, W. P., and Hsu, Y. L. 2023. Firm-value effects of carbon emissions and carbon disclosures: Evidence from Taiwan. Accounting Horizons, 37(3), 171-191. (NSTC: A Tier-1, ABDC: A, SSCI, Scopus) 
  https://doi.org/10.2308/HORIZONS-18-164R 
• Liu, W. P., and Ma, M.*. 2023. Economic consequences of tax director departure. Applied Economics Letters, 30(17): 2407-2412. (SSCI, ABDC: B, Scopus) 
  https://doi.org/10.1080/13504851.2022.2097180 
• Yang, Y. C., Liu, W. P.*, and Shih, K. H. 2023. The COVID-19 pandemic and firm value: The mediating effect of FinTech applications. Review of Quantitative Finance and Accounting, 60(1), 329-344. (NSTC: A Tier-2, ESCI, ABDC: B, Scopus) 
  https://doi.org/10.1007/s11156-022-01112-5 
• Liu, W. P., Ma, M.*, Liu, Z., and So, C. Y. 2023. Auditor tax expertise and corporate tax avoidance: Evidence from Taiwan. Journal of Corporate Accounting & Finance, 34(3), 96-108. (NSTC: B, ESCI, ABDC: B, Scopus)
  https://doi.org/10.1002/jcaf.22614 
• Liu, W. P., Yen, M. F.*, and Wu, T. Y. 2022. Report users' perceived sentiments of key audit matters and firm performance: Evidence from a deep learning-based natural language processing approach. Journal of Information Systems, 36(3): 191-209. (NSTC: A Tier-2, ABDC: A, SSCI, Scopus)
  https://doi.org/10.2308/ISYS-2020-061 
• Wu, S. B., and Liu, W. P.*. 2022. Economic consequences of unqualified chief accounting officer announcements. Applied Economics Letters, 29(14): 1256-1260. (SSCI, ABDC: B, Scopus) 
  https://doi.org/10.1080/13504851.2021.1925214 
• Huang, W. C., and Liu, W. P.*. 2022. The dilemma between ethics and reputation: Evidence of earnings management following CEO pay cuts for women. Applied Economics Letters, 29(13): 1224-1228. (SSCI, ABDC: B, Scopus)
  https://doi.org/10.1080/13504851.2021.1922581 
• Liu, W. P., and Huang, H. W.*. 2020. Auditor realignment, voluntary SOX 404 adoption, and internal control material weakness remediation: Further evidence from U.S.-listed foreign firms. International Business Review, 29(5): 101712. (ABDC: A, SSCI, Scopus, 國科會管理一學門推薦期刊) 
  https://doi.org/10.1016/j.ibusrev.2020.101712 
• Hwang, N. C., and Liu, W. P.*. 2020. Do government initiatives and reasons for auditor-client realignment influence audit fees and audit quality? Evidence from China. NTU Management Review, 30(2): 211-256. (ESCI, TSSCI, Scopus)
  https://doi.org/10.6226/NTUMR.202008_30(2).0006 
• Lin, C. C.*, Liu, W. P., and Huang, H. W. 2018.  The relation between corporate governance evaluation and financial performance and firm value: Evidence from corporate governance evaluation of Taiwan listed firms. International Journal of Commerce and Strategy, 10(1): 23-46. (臺灣人文及社會科學期刊評比暨核心期刊收錄第三級期刊) 
  https://doi.org/10.3966/207321472018031001002 

2020

陳禎鈞 - 內部審計成本的決定因子：來自中國內部稽核人員的證據 (與黃華瑋教授共同指導) 

2021 

蘇俊賢 - 會計師稅務專家與企業避稅行為：以台灣為例 

曾泓維 - 外國來台上市企業舞弊事件之股價汙染效果：以康友案為例 

2022 

詹佑鈞 - 履行企業社會責任是否會導致挖東牆補西牆？以台灣上市櫃公司為例 

羅莉雅 - 企業入選永續指數之市場反應：以台灣為例 

林沚蓉 - 盡職治理守則與盈餘管理 

賴映欣 - 機構投資人盡職治理守則與財務績效 – 以金融業為例 

徐韻佳 - 大股東簽署盡職治理守則與企業財務績效之關聯性 

詹彥莛 - ESG Reporting and Corporate Legal Compliance 

許芳銘 - 企業投資私募基金之市場反應 

2023

林修毅 - 永續報告書時效性與股價崩跌風險 

李柏辰 - 風險管理委員會及股價崩跌風險 

楊晏綾 - 永續報告書確信與會計穩健性之關聯性研究 

馬翠霞 - 永續報告書時效性之決定因素 

楊立群 - 風險管理委員會之設立與市場反應 

楊佳喻 - 風險管理委員會與ESG爭議事件之關聯性 

廖家弘 - 董監與高管持股比例與ESG資訊揭露程度 

2024

江立偉 - 銀行財富管理業務手續費收入與重貼現率之關聯性 

薛子強 - 流動性相關關鍵查核事項之揭露與價值攸關性之影響 

李善霈 - 淨零排碳與再生能源相關政策之事件研究

劉雅茜 - 稅綠同悅：分析 GRI 207 準則對台灣企業稅務風險應對策略之影響 (與李昇暾教授共同指導) 

廖庭筠 - 綠利同澤：ESG評分、永續發展策略聲明情感與公司價值及盈利能力之關聯性 (與李昇暾教授共同指導) 

沈于喬 - 企業社會責任報告與準則精準度對投資決策的共同影響 (與金書賢教授共同指導) 

林佑顓 - 營建業致股東報告書中永續揭露與投資人行為：文字探勘技術之應用 

劉宜蓁 - 永續報導法規與揭露實務的整合性分析 – 以臺灣金融業為例 

黃俐蓉 - 永續報告書確信項目數量與永續價值攸關性 – 以台灣金融業為例 

楊采涵 - 更換永續報告書驗證提供者對永續績效價值攸關性之影響 

王皓漢 - 以SASB準則分析臺灣營建業永續報告書揭露實務 

陳妤萱 - 缺水事件宣告之市場反應：進一步以SASB水相關永續重大主題分析 

黃閔琪 - 企業用水量與公司價值：SASB之水相關永續重大主題是否攸關？