國立臺灣大學
會計學系暨研究所
Accounting , National Taiwan University
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正體中文
Personal Information
Yann-Ching Tsai
Ph.D. Ph.D., University of California, Los Angeles (Accounting)
Bachelor B.S., National Taiwan University (Mathematics)
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Tel : (02)33661118
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E-mail : yanntsai@ntu.edu.tw
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Research Field
• Empirical Study on Accounting and Auditing
• Financial Accounting
• Econometrics
Research Field Summary
Education
• Ph.D., University of California, Los Angeles (Accounting)
• B.S., National Taiwan University (Mathematics)
Courses
• Business Valuation and Financial Reporting (EMBA)
• Seminar on Financial Accounting Theory (II)
• Seminar on Financial Accounting Theory (III)
Honors
No Data Available
Experience
Chairman, Dept. of Accounting, NTU
Professor, NTU
Associate Professor, NTU
Conference Paper
  1. Shu-Hua Lee, Wen-Chih Lee, Tzong-Huei Lin, Yann-Ching, July 2010, Earnings Management in Taiwan’s Alternative Minimum Tax System, The 18th annual Conference on Pacific Basin Finance, Economics, Accounting and Management, (Beijing).
  2. 李淑華,鄭哲惠,黃瀞誼,蔡彥卿, December 2010, 負盈餘公司價值動因之研究, 2010 會計理論與實務研討會, (Taipei).
  3. 李淑華,簡雪芳,蔡彥卿, December 2009, 影響公司是否跨越零盈餘門檻因素之探討, 2009 會計理論與實務研討會, (Tainan).
  4. 李淑華,蔡彥卿, November 2007, 合併財務報表規範、盈餘組成份子持續性及理性定價之研究, 2007 會計理論與實務研討會, (Taipei).
  5. Chien, Hsueh-Fang, Shu-Hua Lee, Wen-chih Lee, Yann-ching Tsai, November 2007, Forecasting Monthly Sales of Cell-phone Companies – the Use of VAR Model, Proceedings of Second International Conference Innovative Computing, (Kumamoto).
  6. Shu-Hua Lee, Po-Sheng Ko, Wen-chih Lee, Yann-Ching Tsai, July 2007, Does Stock Market Appreciate the Implication of Order Backlog for Future Earnings? A Re-examination, The 15th annual Conference on Pacific Basin Finance, Economics, Accounting and Management, (Ho Chi Minh).
  7. 李淑華,蔡彥卿, December 2006, Does Stock Market Appreciate the Implication of Order Backlog for Future Earnings? A Re-examination, 2006 會計理論與實務研討會, (Taipei), 獲選為該次研討會之優秀論文獎.
  8. Yann-Ching Tsai, Hsueh-Fang Chien, Shu-Hua Lee, October 2006, The time-series relation between monthly sales and stock prices, The 9th Joint Conference on Information Sciences, (Kaohsiung).
  9. 李淑華,簡雪芳,蔡彥卿, December 2005, 台灣股市對權益法長投之投資收益是否反應不足？, 2005 會計理論與實務研討會, (Taipei).
  10. Ko, Chen-En, Lee Shu-Hua, Yann-Ching Tsai, April 2005, Knowledge Intensity within Industrial Value Chain and Firm Performance: The Case of the Integrated Circuit Industry in Taiwan, American Accounting Association Western Region 40th Annual Meeting, (Sacramento).
  11. Hsieh, Y. M.g, Yann-Ching Tsai, April 2005, Aggregate Audit Adjustments and Discretionary Accruals: Further Evidence on the Relation Between Audit Quality and Earnings Management, Western Region American Accounting Association Annual Meeting, (Sacramento).
  12. Ko, C., S Lee, Yann-Ching Tsai, April 2005, Knowledge Intensity Within Industrial Value Chain and Firm Performance: The Case of the Integrated Circuit Industry in Taiwan, Western Region American Accounting Association Annual Meeting, (Sacramento).
  13. Hsieh, Y. M.g, Yann-Ching Tsai, August 2005, Aggregate Audit Adjustments and Discretionary Accruals: Further Evidence on the Relation Between Audit Quality and Earnings Management, 2005 American Accounting Association Annual Meeting, (San Francisco).
  14. Shih, T. , Yann-Ching Tsai, December 2005, An exploration of the Cost Characteristics of the Taiwan Accounting Service Industry in a Changing Environment, 2005 Accounting Theory and Practice Conference, (Taipei).
  15. 林瑞青,柯承恩,蔡彥卿, December 2005, 由集團企業之業務聯結與公司治理觀點探討公司績效決定因素, 2005 會計理論與實務研討會, (Taipei).
  16. 劉毅馨,蔡彥卿, December 2005, 自願性盈餘預測和強制性盈預測對私有資訊交易的影響, 2005 會計理論與實務研討會, (Taipei).
  17. 李淑華,方偉廉,蔡彥卿, December 2005, Does Stock Market Misprice Groth in Long-term Net Operation Asset ?, 2005 會計理論與實務研討會, (Taipei).
  18. Hsieh, Y. M.g, Yann-Ching Tsai, July 2004, Do Auditors Mitigate Earnings Management in Auditing Process?, The Fourth Asia Pacific Interdisciplinary Research in Accounting (2004 APIRA) Conference, (Singapore).
  19. 陳俊合, 蔡彥卿, 林嬋娟, October 2004, 所有權結構、董事會組成與員工紅利, 2004 會計理論與實務研討會, (Taipei).
  20. Lin, T. H., C. E. Ko, Yann-Ching Tsai, October 2004, Corporate Governance and Corporate Performance, 2004 Accounting Theory and Practice Conference, (Taipei).
  21. 劉毅馨,蔡彥卿, October 2004, 衡量月營收公告期之私有資訊交易, 2004 會計理論與實務研討會, (Taipei).
  22. 陳俊合, 林嬋娟, 蔡彥卿, November 2003, 員工紅利與後續公司績效之關聯性, 公司治理與企業發展研討會, (Taipei).
  23. 陳俊合, 林嬋娟, 蔡彥卿, November 2003, 員工紅利與後續公司績效之關聯性, 2003 會計理論與實務研討會, (Tainan).
  24. 李淑華,李文智,蔡彥卿, November 2002, 期中財務報表表達方式、季盈餘時間序列結構與股票報酬, 2002會計理論與實務研討會, (Taipei).
  25. 黃蘭貴,蔡彥卿,黃崇興, November 2002, 會計師事務所合併之技術效率比較分析, 2002會計理論與實務研討會, (Taipei).
  26. 林世銘,林宗輝,蔡彥卿, October 2001, 兩稅合一與盈餘管理, 第十屆會計理論與實務研討會, (Taipei).
  27. Ko, Yann-Ching Tsai, Yang, October 2000, The Significance of CPA Audit on the Information Value of Semi-Annual Report, The Twelfth Asian-Pacific Conference on International Accounting Issues, (Beijing).
  28. Chien, Lin, Yann-Ching Tsai, April 2000, The Dynamic Relationship between Monthly Sales Announcements and Stock Prices, The Twenty Ninth Annual Meeting of the Western Decision Sciences Institute, (Hawaii).
  29. 張玲玲,蔡彥卿, June 1997, 益本比是否反應公司盈餘之持續成長, 1997 企業管理國際研討會, (Taipei).
  30. Yann-ching Tsai, Y. Lin, C. Fu, December 1996, Trading Volume Response to Annual Accounting Earnings Announcements: Risk Clientele and Predisclosure Information Asymmetry Effects, The Fifth Conference on the Theories and Practices of Security and Financial Markets, (Kaohsiung).
  31. Yann-ching Tsai, R. Lin and M. Yang, April 1996, Audit Quality and Trading Volume Reaction: A Study of Taiwan Stock Market, The Twenty-fifth Annual Meeting of the Western Decision Science Institute, (Washington).
  32. 蔡彥卿,陳靖玲, October 1995, 美國與國際相關會計處理準則介紹--衍生性金融商品之揭露, 衍生性金融商品風險管理及會計問題研討會, (Taipei).
  33. Yann-ching Tsai, R. Lin, M. Yang, August 1995, Audit Quality and Trading Volume Reaction: A Study of Taiwan Stock Market, 1995 American Accounting Association Annual Meeting, (Orlando).
  34. 蔡彥卿,楊孟萍, December 1994, 審計品質對交易量影響之研究, 第六屆會計理論與實務研討會, (Taipei).
  35. 蔡彥卿,葉疏,簡雪芳, October 1994, 現金增資價差與公司績效之實證研究, 邁向股票上市之路理論與實務研討會, (Tainan).
  36. Yann-ching Tsai, S. Lin, August 1994, The Effect on Stock Returns of the Adoption of Value-Added Tax: Evidence in Taiwan, 1994 American Accounting Association Annual Conference, (New York).
  37. 蔡彥卿,柯承恩,李文智, November 1993, 政府管制下會計師之選擇–道德危機理論之延伸, 第五屆會計理論與實務研討會論文集, (Taipei).
  38. Yann-ching Tsai, C. Chang, S. Yeh, March 1993, An Empirical Investigation of the Valuation Attributes of Securities in Taiwan, The Asian Conference Proceedings, (Taipei).
  39. 蔡彥卿,張鴻章, November 1992, 財務資訊與公營事業訂價之管制--理論與實務, 第四屆會計學理論與實務研討會, (Taipei).
  40. 蔡彥卿, October 1990, 財務資訊揭露系統之管制--中美之比較, 第二屆會計學理論與實務研討會, (Taipei).
Journal Paper
  1. 李淑華,蔡彥卿, April 2011, 合併財務報表規範、盈餘組成份子持續性及股市理性定價之研究, 證券市場發展季刊.
  2. 李淑華,林昆民,蔡彥卿, December 2010, 力霸案引發之董監事離職潮與盈餘管理之關連性研究, 財務金融學刊, 37 - 72.
  3. Shu-hua Lee, Po-Sheng Ko, Wen-chih Lee, Yann-Ching Tsai, 2010, Does Stock Market Appreciate the Implication of Order Backlog for Future Earnings? A Re-examination, Advances in Quantitative Analysis of Finance & Accounting.
  4. 華琪筠,林文祥,林宗輝,蔡彥卿, June 2010, 現金流量請求權及控制權偏離程度對應計盈餘持續性以及股市反應之影響, 中山管理評論, 303 - 324.
  5. Ling-Ling Chang, Yann-Ching Tsai, Gin-Yuan Lee, February 2010, Gender Difference in Optimism-Evidence from Yahoo Kimo Taiwan’s Business News Poll Centre., Social Behavior and Personality, 61 - 70.
  6. 蔡彥卿,楊孟萍, October 2008, 月營收與股價關聯性, 會計研究月刊, 38 - 49.
  7. 楊孟萍,陳慧慧,蔡彥卿, April 2007, 綜合所得稅選案查核的費用面指標探討, 會計研究月刊, 112 - 121.
  8. 蔡彥卿,陳欣怡,洪芝瑩,江庭均, February 2007, 轉換公司債之會計處理(下), 會計研究月刊, 75 - 87.
  9. 蔡彥卿,陳欣怡,洪芝瑩,江庭均, January 2007, 轉換公司債之會計處理(上), 會計研究月刊, 106 - 111.
  10. 劉毅馨,蔡彥卿, January 2006, 月營收宣告期間私有資訊交易之探究, 管理與系統, 47 - 76.
  11. 郭櫻枝,李文智,蔡彥卿, November 2005, 企業價值鏈分割與策略聯盟個案研究：以裕隆汽車為例(下), 會計研究月刊, 74 - 79.
  12. 郭櫻枝,李文智,蔡彥卿, October 2005, 企業價值鏈分割與策略聯盟個案研究：以裕隆汽車為例(上), 會計研究月刊, 108 - 115.
  13. 林重文,林惠敏,蔡彥卿, February 2004, 台灣大哥大合併泛亞電信之個案剖析(下), 會計研究月刊, 95 - 103.
  14. 林世銘,林宗輝,蔡彥卿, April 2004, Earnings Management in Taiwan’s Imputation Tax System, Taiwan Accounting Review(中華會計學刊), 127 - 152.
  15. Shwu-jen You, Yann-ching Tsai , Yi-mien Lin, September 2003, Managerial Ownership, Audit Quality, and Earnings Management, Asia Pacific Management Review, 409 - 438.
  16. 李文智,侍台誠,蔡彥卿, July 2003, 會計師錄取率提高對臺灣地區審計市場成本結構與規模經濟之影響, 中山管理評論, 367 - 389.
  17. 李文智,李淑華,蔡彥卿, November 2002, 期中財務報告採整體論方法對季盈餘時間序列與股票報酬關係之影響, 中山管理評論, 445 - 459.
  18. 戚務君,曾郁芬,蔡彥卿, October 2002, 我國銀行業金融商品公平價值與特有揭露之價值攸關性研究, 證券市場發展季刊, 79 - 112.
  19. 戚務君,曾郁芬,蔡彥卿, December 2001, Audit Quality and Trading Volume Reaction: A Study of Taiwan Stock Market, Journal of International Business Research, 45 - 64.
  20. 林惠敏,梁瓊如,蔡彥卿, December 1999, 美國財務會計準則公報第133號解析(二)－衍生性商品定義, 會計研究月刊, 59 - 65.
  21. 蔡彥卿,林惠敏,黃蘭貴, August 1999, 美國財務會計準則公報第133號解析:背景與結構介紹, 會計研究月刊, 132 - 142.
  22. 李文智,蔡彥卿,簡雪芳, July 1998, 退休金會計與盈餘操縱關連性之研究, 管理與系統, 163 - 182.
  23. 蔡彥卿,葉疏,李淑華, June 1997, 股價對盈餘之反應幅度與期間是否受公司規模影響, 管理學報, 227 - 240.
  24. 林宜勉,王泰昌,蔡彥卿, October 1997, Price-accounting signal relationships in a multiperiod setting., Proceedings of the National Science Council, Part C: Humanities and Social Sciences, 632 - 644, 並列篇名「多期情況下價格與會計訊號之關係」.
  25. 蔡彥卿, January 1996, 家族控股集團企業財務報表公告期間之研究, 管理與系統, 1 - 16.
  26. 林宜勉,王泰昌,蔡彥卿, October 1995, 交易量與價格對私有資訊之反應, 會計評論, 1 - 40.
  27. 蔡彥卿, February 1995, 公司財務報告時效性之實證研究：違反證券交易法之探討, 臺大管理論叢, 25 - 42.
  28. 李文智,李淑華,蔡彥卿, January 1995, Production Smoothing Evidence from Firm-Level Data: the Use of Information on Financial Statements, 管理與系統, 85 - 100.
  29. 洪欣慧,蔡彥卿, September 1994, 二分因變數之會計學研究應採用Probit 或OLS 模型之探討, 會計評論, 1 - 22.
  30. Chang C.H., Yann-ching Tsai, Shu Yeh, April 1994, Determinants of Stock Prices in Taiwan: An Empirical Examination, Globalization of Asian Economies and Capital Markets, 1 - 16.
  31. 林嬋娟,蔡彥卿,李文智, March 1993, 會計資訊與市場效率性之研究, 會計研究月刊, 59 - 63.
  32. 林嬋娟,蔡彥卿,李文智, January 1993, 財會實證研究之探討－簡介盈餘資訊內涵, 會計研究月刊, 129 - 132.
  33. 蔡彥卿,李文智,陳建中, February 1993, 簡介增額資訊內涵, 會計研究月刊, 123 - 127.
  34. 蔡彥卿,戚務君, April 1993, 強制性會計變動與股價之關係, 會計研究月刊, 145 - 148.
  35. 林嬋娟,蔡彥卿,戚務君, May 1993, 自願性會計方法改變與股價變動的關聯性分析, 會計研究月刊, 88 - 92.
  36. 李文智,楊孟萍,林嬋娟,蔡彥卿, August 1993, 實是性會計研究之發展背景與理論架構(上), 會計研究月刊, 144 - 147.
  37. 李文智,楊孟萍,林嬋娟,蔡彥卿, September 1993, 實是性會計研究之發展背景與理論架構(下), 會計研究月刊, 142 - 145.
  38. 李文智,楊孟萍,林嬋娟,蔡彥卿, October 1993, 實是性會計研究之假說與研究方法, 會計研究月刊, 119 - 123.
  39. 林嬋娟,蔡彥卿,李文智, November 1992, 會計學實證研究之計量模型(下), 會計研究月刊, 38 - 42.
  40. 蔡彥卿,李文智, September 1992, 會計學實證研究之計量模型(上), 會計研究月刊, 51 - 56.
  41. 蔡彥卿,李文智, September 1992, 會計學實證研究之計量模型(中), 會計研究月刊, 43 - 48.
  42. 林嬋娟,蔡彥卿,李文智, August 1992, 會計學實證研究之觀念性架構, 會計研究月刊, 91 - 98.
  43. 林嬋娟,蔡彥卿,李文智, July 1992, 重要財務理論對財務會計研究之影響(下), 會計研究月刊, 115 - 119.
  44. 林嬋娟,蔡彥卿,李文智, June 1992, 重要財務理論對財務會計研究之影響(上), 會計研究月刊, 68 - 72.
  45. 蔡彥卿, May 1992, 線性重合問題之探討, 會計研究月刊, 48 - 53.
  46. 蔡彥卿, January 1991, 支持管制「財務揭露系統」的理由及建議, 會計研究月刊, 52 - 55.
  47. 蔡彥卿, December 1990, 財務資訊揭露之背景與相關理論, 會計研究月刊, 23 - 25.
Book
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Book Paper
  1. 杜榮瑞,薛富井,蔡彥卿,林修葳, September 2009, 會計學(第四版), 東華書局.
Technical Report
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Other
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