Personal Information
Yao-Tsung Chen
Ph.D. Ph.D., Syracuse University (Accounting)
Master M.B.A., Drexel University, (Business Administration)
Bachelor B.B.A., Soochow University Taipei, Taiwan (Accounting)
Office : Building II, College of Management 616
Tel : (02)33669780
Fax : (02)23638038
Office Hour :
Home Page :
Related Link :
Research Field
• Corporate Governance
• Empirical Auditing Research
Research Field Summary
No Data Available
Education
• Ph.D., Syracuse University (Accounting)
• M.B.A., Drexel University, (Business Administration)
• B.B.A., Soochow University Taipei, Taiwan (Accounting)
Courses
• Auditing
• Case Studies in Auditing
Honors
U.S. CPA(ennsylvania, U.S.A.) on November 1993
Fulbright Doctoral Study Grant, 1997-1999. Social Science Research Network (SSRN) TOP 10 Downloads (of JCAE 2007 paper) for Accounting Research Centers Papers (March 23, 2007 to May 22, 2007)
Social Science Research Network (SSRN) TOP 10 Downloads (of CAR 2007 paper) for Accounting Research Centers Papers (April 12, 2007 to June 11, 2007)
Experience
Professor, NTU
Associate Professor, NTU
Associate Professor, NCKU
Conference Paper
  1. Chen Ken Y., G. Krishnan, J. Zhou., August 2010, Is there Less Earnings Management when there Are More Accounting Experts on the Audit Committee?, 2010 American Accounting Association Annual Meeting, (San Francisco).
  2. Chen Ken Y., G. Krishnan, J. Zhou., May 2010, Is there Less Earnings Management when there Are More Accounting Experts on the Audit Committee?, 2010 European Accounting Association Annual Congress, (Istanbul).
  3. Chen Ken Y., G. Krishnan, J. Zhou., January 2010, Is there Less Earnings Management when there Are More Accounting Experts on the Audit Committee?, 2010 American Accounting Association Auditing Section Midyear Meeting, (San Diego).
  4. Ken Y. Chen, R. Elder, S. Hung, August 2009, Do Post-Restatement Firms Care About Financial Credibility? Evidence from the Pre-and Post-Sox Eras., 2009 American Accounting Association Annual Meeting, (New York).
  5. Ken Y. Chen, R. Elder, S. Hung, June 2009, Do Post-Restatement Firms Care About Financial Credibility? Evidence from the Pre-and Post-Sox Eras., 2009 International Symposium on Audit Research, (Maastricht).
  6. Ken Y. Chen, R. Elder, S. Hung, May 2009, Investment Opportunity Set and Earnings Management: Evidence from the Role of Controlling Shareholders., 2009 European Accounting Annual Congress, (Tampere).
  7. Chen Ken Y., R. Elder, Y. Hsieh, December 2008, Corporate governance, Growth Opportunities, and earnings restatements: Effect of a Corporate Governance Code, 2008 Asia Pacific Journal of Accounting and Economics Symposium, (Hawaii).
  8. Chen Ken Y., R. Elder., August 2008, Fraud Risk Factor and the Likelihood of Fraudulent Financial Reporting: Evidence from Statement on Auditing Standards No. 43 in Taiwan, 2008 American Accounting Association Annual Meeting, (Anaheim).
  9. Chen Ken Y., R. Elder, January 2008, Fraud Risk Factor and the Likelihood of Fraudulent Financial Reporting: Evidence from Statement on Auditing Standards No. 43 in Taiwan, 2008 American Accounting Association Auditing Section Midyear Meeting, (Austin).
  10. Chen Ken Y., R. Elder, Y. Hsieh, August 2007, Corporate governance, Growth Opportunities, and earnings restatements: Evidence from Regulatory Changes, 2007 American Accounting Association Auditing Section Midyear Meeting, (Chicago).
  11. Chen Ken Y., R. Elder, Y. Hsieh, January 2007, Corporate governance and earnings management: The implication of Corporate Governance Best-Practice Principles for Taiwanese Listed firms, 2007 American Accounting Association Auditing Section Midyear Meeting, (Charleston).
  12. Chen Ken Y., R. Elder, and Y. Hsieh, August 2006, Corporate governance and earnings management: The implication of Corporate Governance Best-Practice Principles for Taiwanese Listed firms, 2006 American Accounting Association Auditing Section Midyear Meeting, (Washington).
  13. Chen Ken Y., R. Elder, and Y. Hsieh, April 2006, Corporate governance and earnings management: The implication of Corporate Governance Best-Practice Principles for Taiwanese Listed firms, The 4th NTU International Conference on Economics, Finance, and Accounting, (Taipei).
  14. 簡金成, 陳耀宗, 吳姍穎, April 2006, 公司治理對會計師選任與盈餘管理之影響, 2006會計與產業整合學術研討會, (Taichung).
  15. Chen Ken Y., R. Elder, and Y. Hsieh, January 2006, Corporate governance and earnings management: The implication of Corporate Governance Best-Practice Principles for Taiwanese Listed firms, The First Journal of Contemporary Accounting and Economics Symposium (Plenary Session), (Hong Kong).
  16. Chen Ken Y., R. Elder, J. Liu, August 2005, Auditor independence, audit quality and auditor-client negotiation outcome: Some Evidence from Taiwan, 2005 American Accounting Association Annual Meeting, (San Francisco).
  17. Chen Ken Y., J. Zhou, May 2005, Audit Committees, Board of Directors Characteristics and Earnings Management by Commercial Banks, European Accounting Association Annual Congress, (Goteborg).
  18. Chen Ken Y., R. Elder, J. Liu, January 2005, Auditor-client negotiation, independence and audit quality, 6th Asia-Pacific Journal of Accounting and Economics Symposium, (Guangzhou).
  19. Chen Ken Y., J. Zhou, January 2005, Audit Committees, Board of Directors Characteristics and Earnings Management by Commercial Banks, 2005 American Accounting Association Auditing Section Midyear Meeting, (New Orleans).
  20. Chen Ken Y., J. Zhou, October 2004, Corporate Governance and Auditor Switch Decision by Andersen’s Clients, 2004 Accounting Theory and Practice Conference, (Taipei).
  21. Chen Ken Y., J. Zhou, August 2004, Corporate Governance and Auditor Switch Decision by Andersen’s Clients, 2004 American Accounting Association Annual Meeting, (Orlando).
  22. Randal J. Elder, J. Zhou, Ken Y. Chen, January 2004, Non-audit Services and Earnings Management by Commercial Banks, 2004 American Accounting Association Annual Meeting, (Clearwater).
  23. 陳耀宗, 劉若蘭, 吳姍穎, November 2003, 會計師之獨立性與審計品質對財務報導協商立場之影響, 2003 會計理論與實務研討會, (Tainan).
  24. Ken Y. Chen, R. Elder, J. Zhou, August 2003, Auditor Size, Non-Audit Services, and Loan Loss Provisions by Commercial Banks, 2003 American Accounting Association Annual Meeting, (Hawaii).
  25. Ken Y. Chen, Shan-Ying Wu, November 2002, The Effect of Industry Specialization on Audit Fees in Taiwan: The Role of Industry Type, 2002 Accounting Theory and Practice Conference, (Taipei).
  26. 陳耀宗, 劉若蘭, 林坤霖, November 2002, 審計品質、客戶滿意度與審計公費關連性之研究, 2002 會計理論與實務研討會, (Taipei).
  27. Chen, Ken .Y and Shan-Ying Wu, October 2002, The Effect of Industry Specialization on Audit Fees in Taiwan: The Role of Industry Type, The 3rd Annual Conference of the Asian Academic Accounting Association, (Nagoya).
  28. Chen, Ken .Y, Randal J. Elder, August 2002, Industry Specialization and Audit Fees: The effect of Industry Type and Market Definition, 2002 American Accounting Association Annual Meeting, (Texas).
  29. Chen, Ken Y., Randal J. Elder, January 2002, Industry Specialization and Audit Fees:The Effect of Industry Type and Market Definition, 2002 American Accounting Association Auditing Section Midyear Meeting, (Orlando).
Journal Paper
  1. Wang W., J. Zhou, and K. Y. Chen., June 2016, Why Do Firms Voluntarily Disclose Financial Forecasts? Evidence from a Regulatory Change in Taiwan, Journal of Accounting and Public Policy(4th round), under review.
  2. Dao Mai, H. Huang, Ken Y. Chen, and T. Huang, September 2014, Can Management Turnover Restore the Financial Statement Credibility of Restating Firms? Further Evidence, Journal of Business Finance & Accounting, 893 - 925.
  3. Chen Ken Y., R. Elder, and S. Hung., June 2014, Do Post-restatement Firms Care About Financial Credibility? Evidence from the Pre- and Post-Sox Eras., Journal of Accounting and Public Policy, 107 - 126.
  4. Chen Ken Y., R. Elder, and Y. Hsieh, August 2011, Corporate governance, Growth Opportunities, and earnings restatements: Effect of a Corporate Governance Code, Asia Pacific Journal of Accounting and Economics, 169 - 200.
  5. Chen Ken Y., Y.Hsieh, October 2010, Board Characteristics and Earnings Restatements: A Policy View., Journal of Financial and Economic Practice.
  6. 柯承恩,陳耀宗,吳姍穎, May 2010, 董監事治理與盈餘管理之關連性研究, 東吳會計學報, 25 - 60.
  7. Ken Y. Chen, Randal J. Elder, Shengmin Hung, May 2010, The Investment Opportunity Set and Earnings Management: Evidence from the Role of Controlling Shareholders., Corporate Governance: An International Review, 193 - 211, 台北金融研究發展基金會.
  8. Hung Hwa-Wei, Ken Y. Chen, June 2009, Fallout of Enron Event in a U.S. GAAP-adapted Asian Country: Evidences from Recent Going-Concern Opinions in Taiwan., Journal of 21st century accounting, 1 - 20.
  9. Chien Chin-Chen., Ken Y. Chen, S. Wu., 2008, Corporate governance and auditor selection: Evidence from Taiwan., Corporate Ownership & Control, 492 - 503.
  10. Ken Y. Chen, Jian Zhou, December 2007, Audit Committee, Board Characteristics and Auditor Switch Decisions by Andersen’s Clients, Contemporary Accounting Research, 1085 - 1117, CAR 為國科會會計國外期刊評比A+ 等級.
  11. Ken Y. Chen, Randal J. Elder, Yung-Ming Hsieh, December 2007, Corporate governance and earnings management: The implication of Corporate Governance Best-Practice Principles for Taiwanese Listed firms, Journal of Contemporary Accounting and Economics, 73 - 105, JCAE 為國科會會計國外期刊評比A-等級.
  12. Chen Ken Y., S. Wu., and J. Zhou., 2006, Auditor brand name, industry specialization and earnings management: Evidence from Taiwanese companies, International Journal of Accounting Auditing and Performance Evaluation, 194 - 219.
  13. Chen Ken Y., R. Elder, and J. Liu., 2005, Auditor independence, audit quality and auditor-client negotiation outcome: Some Evidence from Taiwan, Journal of Contemporary Accounting and Economics, 119 - 146, JCAE 為國科會會計國外期刊評比A-等級.
  14. Ken Y Chen, Kuen-Lin Lin, Jian Zhou., 2005, Audit quality and earnings management for Taiwan IPO firms, Managerial Auditing Journal, 86 - 104.
  15. Chen Ken. Y., S. Wu, October 2004, Industry specialists, audit fees and auditor size: Evidence from Taiwan, Taiwan Accounting Review, 41 - 69.
  16. Chen Ken. Y., January 2003, 產業專家、客戶滿意度與審計公費關連性之研究, 會計評論, 31 - 52.
Book
No Data Available
Book Paper
  1. 陳耀宗, February 2016, 審計學_國際審計與確信準則為架構(下), 滄海書局.
  2. 陳耀宗, June 2015, 審計學_國際審計與確信準則為架構(上), 滄海書局.
  3. Yao-Tsung Chen, August 2002, Industry Specialization and Audit Fee: The Effect of Industry Type and Market Definition., Syracuse.
Technical Report
No Data Available
Other
No Data Available