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博士 英國蘭卡斯特大學Lancaster University會計暨財務學博士
碩士 英國蘭開斯勒大學會計暨財務管理碩士
學士 國立台灣大學國際企業系學士
研究室 : 二館 708
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台大管理學院個案中心執行長
主要研究領域
• 資本市場研究
• 會計保守原則
• 財務報表分析
• 財務困境與破產程序
研究領域摘要
學歷
• 英國蘭卡斯特大學Lancaster University會計暨財務學博士
• 英國蘭開斯勒大學會計暨財務管理碩士
• 國立台灣大學國際企業系學士
課程
• 高級會計學
• 財務報導與分析 (GMBA) (EMBA)
• 財務報表分析 (GMBA)
• 管理會計 (EMBA)
• 大陸市場企業成長與經營模式
獲獎
2015 科技部 104年「吳大猷先生紀念獎」
2013-2014 台灣大學校教學優良獎
2009-2016 台灣大學管理學院研究獎
2008 美國特許財務分析師 Level 3 通過
1998 台灣會計師高考及格
經歷
台灣財務會計準則委員會委員2015-
中華會計學會秘書長 2015-
英國劍橋大學商業研究中心研究員2006
Deloitte會計師事務所Auditor1998-2011
研討會論文
  1. Rong-Ruey Duh, Audrey Wen-hsin Hsu, Chee W. Chow., 2010, World Class Manufacturing, Management Accountants’ Cross-functional Involvement, and Firm Performance , 2010 American Accounting Association Annual Meeting , August , (San Francisco)
  2. Audrey Wen-hsin Hsu, Rong-Ruey Duh, Kang Cheng, 2010, Does control-based approach predict stock price better than ownership-based approach , 2010 American Accounting Association Annual Meeting , August , (California)
  3. Audrey Wen-hsin Hsu, Rong-Ruey Duh, Kang Cheng, 2010, Does control-based approach predict stock price better than ownership-based approach , International Journal of Accounting Conference , June , (Taipei)
  4. Rong-Ruey Duh, Audrey Wen-hsin Hsu, Chee W. Chow., 2010, World Class Manufacturing, Management Accountants’ Cross-functional Involvement, and Firm Performance , 2010 European Accounting Association Annual Meeting , May , (Istanbul)
  5. Jengfang chen, Rong-Ruey Duh, Audrey Wen-Hsin Hsu, Kevin Pan, 2010, Can Audit Committees Improve Earnings Quality? , 2010 European Accounting Association Annual Meeting , May , (Istanbul)
  6. Audrey Wen-Hsin Hsu, J.O’Hanlon, Ken Peasnell, 2009, The Earnings-Sensitivity Differences as an Indicator of Asymmetric Timeliness , 2009 American Accounting Association Annual Meeting , August , (New York)
  7. Audrey Wen-Hsin Hsu, Stephen Lin, 2008, The Impact of Dirty Surplus Flows on Performance Measurement: Evidence from Employee Bonus , 2008 American Accounting Association Annual Meeting , August , (Anaheim)
  8. Audrey Wen-Hsin Hsu, Ann Chan, 2008, Asymmetric Timeliness of Earnings and board of Directors’ Remuneration Plans , 2008 American Accounting Association Annual Meeting , August , (Anaheim)
  9. Audrey Wen-Hsin Hsu, Yaolin Chang, 2008, The Interrelation among Profit Sharing Stock Bonus, Accounting Earnings and stock returns , 2008 American Accounting Association Annual Meeting , August , (Los Angeles)
  10. Audrey Wen-Hsin Hsu, J.O’Hanlon, Ken Peasnell, 2008, The earnings-sensitivity differences as an indicator of asymmetric timeliness , European Accounting Annual Conference , April , (Rotterdam)
  11. Audrey Wen-Hsin Hsu, Y. Chang, 2007, Can the disclosure of intellectual capital reduce the information risk , 19th Asia-Pacific conference of international accounting issues , November , (Kuala Lumpur)
  12. Armour, J, Audrey Wen-Hsin Hsu, A. Walters, 2007, The costs of benefits of secured creditor control in bankruptcy: evidence from the UK , 19th Asia-Pacific conference of international accounting issues , November , (Kuala Lumpur)
  13. Tung, S, A. W. Hsu, J. Lai, 2007, The Interrelations among Information Asymmetry, Bid-ask Spreads, Trading Volume and Stock Returns Around Earnings Announcements , 19th Asia-Pacific conference of international accounting issues , November , (Kuala Lumpur)
  14. Armour, J, Audrey Wen-Hsin Hsu, A. Walters, 2007, Corporate Insolvency in the UK: The Impact of the Enterprise Act , Corporate Insolvency - Droit des Enterprises en Difficulté: 2nd European Company and Financial Law Review Symposium , October , (Paris)
  15. Armour, J, Audrey Wen-Hsin Hsu, A. Walters, 2007, The costs of benefits of secured creditor control in bankruptcy: evidence from the UK , 2nd Insolvency Service Research Conference , September , (London)
  16. Audrey Wen-Hsin Hsu, Y. Chang, 2007, Can the disclosure of intellectual capital reduce the information risk , The R&D management conference 2007 , July , (Bremen)
  17. Audrey Wen-Hsin Hsu, O’Hanlon, J, Peasnell, Ken, 2007, The costs of benefits of secured creditor control in bankruptcy: evidence from the UK , 2007 American Law and Economics Association Seventeenth Annual Meeting , May , (Boston)
  18. Audrey Wen-Hsin Hsu, O’Hanlon, J, Peasnell, Ken, 2007, The costs of benefits of secured creditor control in bankruptcy: evidence from the UK , European Accounting Annual Conference , April , (Lisbon)
  19. Armour, J, Audrey Wen-Hsin Hsu, A. Walters, 2006, The costs of benefits of secured creditor control in bankruptcy: evidence from the UK , 1st Empirical Legal Study Conference held at University of Texas at Austin , December , (Austin)
  20. Audrey Wen-Hsin Hsu, O’Hanlon, J , Peasnell, Ken, 2006, The Asymmetric Timeliness of Earnings: a decomposition analysis , Doctoral Colloquium of British Accounting Association 2006 Annual Conference , December , (Portsmouth)
期刊論文
  1. F. Gul, A. Hsu, 2017, Parent-subsidiary Investment Layers and Audit Fees , Journal of Accounting, Auditing and Finance
  2. A. Hsu, and S. H. Liu, 2016, Organizational structure, agency costs and accrual quality , Journal of Contemporary Accounting and Economics
  3. A. Hsu and H. Pourjalali, 2015, The Impact of IAS No. 27 on the Market's Ability to Anticipate Future Earnings. , Contemporary Accounting Research , Vol. 32, issue2, Page 789-813.
  4. A.L. Chan, A.W.H. Hsu and E. Lee, 2015, Mandatory adoption of IFRS and timely loss recognition across Europe: the effect of corporate finance incentives. , International Review of Financial Analysis , Vol. 38, page 70-82.
  5. A. Hsu, Boochun Jung, and H. Pourjalali, 2015, Does International Accounting Standard No. 27 Improve Investment Efficiency? , Journal of Accounting Auditing and Finance
  6. A. Hsu, and S. H. Liu., 2015, Tax avoidance and pyramidal layers. , NTU Management Review
  7. A. Hsu, S. Huang, and S.H. Liu, 2015, Investment layers, regional environments and investment efficiency: evidence from FDI in China , Asia-Pacific Journal of Accounting & Economics , Vol. 22, No.3, pp.291-230.
  8. A.W. Hsu and C. Liao, 2014, Earnings Quality and Pay-Performance Sensitivity: Evidence from Employee Profit-Sharing Bonus in Taiwan , Asia Pacific Management Review , ( TSSCI )
  9. A.W. Hsu and S. Lin, 2014, A test of the market’s pricing of non-transitory dirty surplus flows , Asia Pacific Journal of Accounting & Economics , ( SSCI )
  10. A.W. Hsu, Rebecaa, Wu and J.C. Lin, 2014, Factors in managing actuarial assumptions for pension fair value: implications for IAS 19 , Review of Pacific Basin Financial Markets and Policies
  11. R.R. Duh, A.W.H. Hsu and C.W. Chow, 2014, World Class Manufacturing, Management Accountants’ Cross-Functional Participation, and Firm Performance , Asia Pacific Journal of Accounting & Economics , ( SSCI )
  12. A. Hsu, and W. Lin, 2013, Directors’ and officers’ liability insurance, debt contracting, and earnings conservatism. , NTU Management Review , ( TSSCI )
  13. A.L. Chan, A.W.H. Hsu and E. Lee, 2013, Does mandatory IFRS adoption affect the credit ratings of foreign firms cross-listed in the US , Accounting Horizons , ( SSCI )
  14. A. Hsu and T. Wang, 2013, Does the market value corporate response to climate change , Omega, The International Journal of Management, , Vol.41 , No.2 , 195 - 206 , ( SSCI )
  15. A. Hsu, 2013, Can audit committee improve earnings quality more than the supervisors in Taiwan? , NTU Management Review , ( TSSCI )
  16. Chih-Hsien Liao, Audrey Hsu, 2013, Common Membership and Effective Corporate Governance: Evidence from Audit and Compensation Committees , Corporate Governance: An International Review, , Vol.21 , No.1 , 79 - 92 , ( SSCI )
  17. R.R. Duh, and A. Hsu, 2012, Response to Discussion of Does the control-based approach to consolidated statements better reflect market value than the ownership-based approach , The International Journal of Accounting , Vol.47 , 232 - 234
  18. A.W. Hsu and C. Liao, 2012, Do Compensation Committees Pay Attention to Section 404 Opinions of the Sarbanes-Oxley Act? , Journal of Business Finance & Accounting , Vol.39 , No.9 , 1240 - 1271 , ( SSCI )
  19. A.W. Hsu, 2012, Political Restrictions on Investments in China and Asymmetric Timeliness of Earnings , International Journal of Accounting Studies , Vol.55 , 1 - 36 , ( TSSCI )
  20. J. Armour, A. Hsu and A. Walters, 2012, The Costs and Benefits of Secured Creditor Control in Bankruptcy: Evidence from the UK , Review of Law and Economics , Vol.8 , No.1 , 101 - 135
  21. A. Hsu, J. O’Hanlon and K. Peasnell, 2012, The Basu measure as an indicator of conditional conservatism: Evidence from UK earnings components , European Accounting Review , Vol.21 , No.1 , 87 - 113 , ( SSCI )
  22. Hsu, Audrey Wen-Hsin, Rong-Ruey Duh, and Kang Chen, 2012, Does the control-based approach to consolidated statements better reflect market value than the ownership-based approach? , The International Journal of Accounting , Vol.47 , 198 - 225 , ( NSC A )
  23. RR, Duh, A.W. Hsu and P.W. Huang, 2012, Determinants and performance effect of TQM practices: an integrated model approach , Total Quality Management & Business Excellence , Vol.23 , No.6 , 689 - 701 , ( SSCI )
  24. RR, Duh, A.W. Hsu and P. Alves, 2012, The impact of IAS 39 on the risk relevance of earnings volatility: Evidence from foreign banks cross-listed in the USA , Journal of Contemporary Accounting and Economics , Vol.8 , No.1 , 23 - 38
  25. A. Hsu, J. O’Hanlon and K. Peasnell, 2011, Financial distress and the earnings-sensitivity-difference measure of conservatism , ABACUS , Vol.47 , No.3 , 284 - 314 , ( SSCI )
  26. A. Hsu and Y. Ku., 2011, Earnings management and classification shifting through affiliates , International Journal of Accounting Studies , Vol.53 , No.1 , 1 - 34 , ( TSSCI )
  27. R. Wu, and A. Hsu, 2011, Value relevance of embedded value and IFRS insurance contracts , The Geneva Papers on Risk and Insurance Issues and Practice , Vol.36 , 283 - 303 , ( SSCI )
  28. A. Hsu and Y. Chang, 2011, Intellectual capital and analyst forecast: evidence from the high-tech industry in Taiwan , Applied Financial Economics , Vol.21 , 1135 - 1143
  29. Victoria Wang, Audrey Wen-hsin Hsu, 2010, The Determinants of Goodwill Reinstatements: Assessing the Implications of IFRS1. , Journal of Contemporary Accounting , Vol.11 , No.2 , 301 - 332
  30. Hsu, W.H, Chan, L.C., 2008, Asymmetric Timeliness of Earnings and board of Directors’ Remuneration Plans , Sun Yat-Sen Management Review , Vol.16 , No.4 , 845 - 880 , ( TSSCI )
  31. Samuel Tung, Wang Lan-Fen, Lin Chen-Chang, Lai Ching-Hui, and Audrey Hsu, 2008, The Use of Extended Credit (Channel Stuffing) to Avoid Reporting Losses , Asia-Pacific Journal of Accounting and Economics , Vol.15 , No.2 , 161 - 181 , ( SSCI )
  32. Wu, H, C. Liu, Audrey Wen-hsin Hsu, 2008, An Integrative Model of Customers’ Perceptions of Health Care Services in Taiwan , Service Industries Journal , Vol.28 , No.9 , 1307 - 1319 , ( SSCI )
  33. Armour, J, Audrey Wen-hsin Hsu, A. Walters, 2008, Corporate Insolvency in the UK: The Impact of the Enterprise Act 2002 , European Company and Financial Law Review , Vol.5 , No.2 , 148 - 171
專書
  1. Earl K. Stice, James D. Stice, W. Steve Albrecht, Monte R. Swain, Rong-Ruey Duh, Audrey Wenhsin Hsu, 2015, Principles of Financial Accounting IFRS Edition Cengage Learning
  2. Earl K. Stice, James D. Stice, W. Steve Albrecht, Monte R. Swain, Rong-Ruey Duh, Audrey Wenhsin Hsu, 2014, Financial Accounting (IFRS Edition) Cengage Learning
專書論文
  1. Hsu, Audrey Wen-hsin, 2006, Asymmetric Timeliness of Earnings: Extensions and Puzzles (PhD Thesis) , Lancaster University
  2. Hsu, Audrey Wen-hsin, 2002, Residual Incomes and Value-based Management (Master Dissertation) , Lancaster University
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