國立臺灣大學
管理學院
College of Management , National Taiwan University
正體中文 Contact Us Management NTU
正體中文
Personal Information
Chung-Fern Wu (Rebecca)
Ph.D. Ph.D. in Accounting and Information Management, Anderson Graduate School of Management, University of California, Los Angeles
Master MBA in Finance, Graduate Institute of Business, National Taiwan University
Bachelor BBA in Accounting, Department of Accounting , National Taiwan University
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Tel : (02)33661128
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E-mail : rcfwu@ntu.edu.tw
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Research Field
• Financial and Security Regulation, Accounting, Governance and Valuation
• Auditing, Market, Industry and Technology
• Risk Management valuation and Accounting ANalysis
• Creative Commerce and Capital Market
Research Field Summary
Education
• Ph.D. in Accounting and Information Management, Anderson Graduate School of Management, University of California, Los Angeles
• MBA in Finance, Graduate Institute of Business, National Taiwan University
• BBA in Accounting, Department of Accounting , National Taiwan University
Courses
• Accounting for Law Profession
• Business Analysis and Valuation
• Capital Market Governance and Valuation
• Creative Commerce and Capital Market
• EMBA Courses: Managerial Accounting
• Ph.D. Courses: PhD Thesis Writing
• Seminar on Strategic Accounting Information in Financial Industries
Honors
2018 National Taiwan University Management Academic Research Award
2014 The 9th Securities and Futures Research and Development Award
2006-2013 National Taiwan University Management Academic Research Award
2012 Review of Securities and Futures Markets Outstanding Paper Award
Experience
Conference Paper
  1. Wu, Reebecca Chung-Fern, November 2019, Taiwan capitall market for investing and listing, KU-NTU Faculty Workshop November 17, 2019, (Kyoto University， Kyoto, Japan).
  2. Hsieh, Sheng-Feng. Ching-Sung Wu and Rebecca Chung-Fern Wu, April 2016, Observations of Biotech and Pharmaceutical Industry Merger Acquisition Acquired In-process Research and Development Impairment Indicators, 2016 Management Theory and Practice Conference, (Kyoto).
  3. Lin, Ruihao, Chung-Fern Wu, August 2011, Is audit quality associated with auditor tenure and auditor specialization? Evidences from partner-level perspective, 2011 America Accounting Association Annual Meeting, (Denver, Colorado).
  4. 吳琮璠, September 2010, 金融海嘯後,兩岸銀行業如何因應國際會計準則變化, 第二屆兩岸金融會計業務研討會, (Beijing).
  5. Chung-Fern Wu, Chien-Chung Tien, December 2010, Capital Market Supervision Intelligence: An Automatic Text-Mining Approach, Istanbul Stock Exchange 25th Anniversary Best Paper Competition, (Istanbul).
  6. Rebecca Chung-Fern Wu, January 2010, Do Financial Distress and/or Worse Corporate Governance Companies Have Aggressive Discretionary Pension Assumptions? Evidence from Taiwan., 2010 Joint AAA IAS/IAAER Meeting & Doctoral/New Faculty Consortium, (California).
  7. 吳琮璠, June 2010, 採用IFRS對台灣產業的影響, 兩岸簽訂ECFA對台灣經濟發展之影響研討會, (Taipei).
  8. Norman Strong, Chung-Fern Wu, Chuan-San Wang, August 2010, Do Disiciplinary Forces Equally Apply to Cash Dividends and Share Repurchases?, 2010 American Accounting Association Annual Meeting, (California).
  9. Rebecca Chung-Fern Wu, Ching Sung Wu, December 2010, Managerial Learning in US Joint Ventures and Wholly-Owned Enterprises in China., 2010 AIB Ho Chi Minh City Conference, (Ho Chi Minh).
  10. 吳琮璠, June 2010, 兩岸金融監理的經驗分享與未來展望, 2010 NTU 經濟金融會計國際研討會/台灣大學金融研究中心, (Taipei).
  11. 吳琮璠, December 2009, Challenges Facing the Regulator from the International Listing of Companies, 第六屆公司治理論壇, (Taipei).
  12. 吳琮璠,林瑞嘉, December 2008, 退休金會計揭露資訊之價值攸關性探討─產業特性與勞退新制的考量, 2008會計理論與實務研討會, (Taichung).
  13. Wu, Chung-Fern, April 2007, Globalisation - Consolidation and Future Development for CSDs, The 9th Conference of CSDs, (Seoul).
  14. 吳琮璠, November 2007, 我國財務會計準則與IFRS接軌計畫, 2007會計理論與實務研討會, (Taipei).
  15. 吳琮璠, July 2007, Taiwan Chapter Overview, 2007 Asia Leadership Conference, (Singapore).
  16. Wu, Chung-Fern, September 2006, 2006 Asia Leadership Conference in Bangalore, 2006 Asia Leadership Conference in Bangalore, (Seoul).
  17. Wu, Chung-Fern, October 2006, Convergence with IFRS: The Experience of Chinese Taipei, 8th Roundtable on Capital Market Reform in Asia, (Tokyo).
  18. Chung-Fern Wu, Robert Sheng-Jung Chiang , Ching-Sung Wu, May 2005, Comparison of Profitability and Marketability Between Hi-Tech and Traditional Industries in Taiwan - The Application of Data Envelopment Analysis, 2005 International Conference on Accounting & Information Technology, (Taipei).
  19. 吳琮璠, November 2003, 國際會計師產業合併與競爭結構之變與影響, 公平交易委員會, (Taipei).
  20. Chung-Fern Wu, June 2001, Comparison of Profitability and Marketability Between Hi-Tech and Traditional Industries in Taiwan ─The Application of Data Envelopment Analysis, 46th ICSB World Conference, (Taipei).
  21. 吳琮璠, September 2001, 會計準則差異對海外上市之重大影響實證分析, 兩岸證券研討會, (Beijing).
  22. 吳琮璠, November 2000, 以EVA評估中油績效, 第八屆會計理論與實務研討會, (Taipei).
  23. Chung-Fern Wu, May 1999, A Cross Country Competitive Analysis of the Oil and Gas Industry: A Comparative Study of Taiwan and U.S. Firms, The Seventh Conference on Pacific Basin Finance, Economics and Accounting, (Taipei).
  24. Chung-Fern Wu, November 1998, Information Technology, Reengineering of Accounting and Finance, and Control, 1998 Asia-Pacific CACS conference, (Hong Kong).
  25. 吳琮璠,劉順仁, November 1998, 全民健保會計制度與財務資訊表達, 政府會計研討會, (Taipei).
  26. 吳琮璠,王泰昌, November 1997, 台灣地區公開發行公司財務危機預警模式研究—類神經網路知識庫之建構, 第八屆會計理論與實務研討會暨審計問題國際聯合研討會, (Taipei).
  27. Chung-Fern Wu, June 1997, Auditing and Economic Development, The 1997 International Symposium on Audit Research, (Singapore).
  28. 吳琮璠, 1996, 資訊管理個案研究方法, 中山大學資訊管理研究方法研討會, (Gaoxiong).
  29. 吳琮璠,杜榮瑞,李書行, November 1995, 實施與設計作業基礎成本制度之研究, 第七屆會計理論與實務研討會, (Taipei).
  30. 吳琮璠, November 1995, 類神經網路股價預測之實證研究, 第七屆會計理論與實務研討會, (Taipei).
  31. 吳琮璠, December 1994, 電腦輔助審計決策研究, 第六屆會計理論與實務研討會, (Taipei).
  32. 吳琮璠, November 1993, 稅務查核專家知識擷取研究, 第五屆會計理論與實務研討會, (Taipei).
  33. 吳琮璠, October 1992, 會計資訊系統研究範圍與方法, 第四屆會計理論與實務研討會, (Taipei).
  34. 吳琮璠, October 1992, 電子證券資訊整合與證券管理支援系統, 第四屆會計理論與實務研討會, (Taipei).
  35. Chung-Fern Wu, August 1992, A comparative study of the Adoption of Computer Auditing Techniques between Taiwan and USA CPA firm, International Conference of Pacific Region Management, (Washington).
  36. Chung-Fern Wu, August 1992, Neural Network Application to the Acquisition of Expert Knowledge - The Case in tax Review, The 6th International Conference on Systems Research, Informatics and Cybernetics, (Baden-Baden).
  37. 吳琮璠, April 1992, 管理個案研究方法之檢討與重建, 第四屆管理教育研討會, (Taipei).
  38. 吳琮璠, 1992, 流通業開發及使用垂直整合性資訊系統之決策變數模型, 策略性質訊系統學術研討會, (Gaoxiong).
Journal Paper
  1. Chang, Matthew C. , Jui-Cheng Hung, Chung-Fern Wu, March 2023, Disposition, Confidence, and Profits and Losses: Evidence from the Taiwan Warrant Markets, The International Journal of Information and Management Sciences (Accepted).
  2. 吳琮璠, February 2021, 2020後疫情時代會計審計變革, 月旦會計實務研究, 32，42-51.
  3. 名家觀點 專訪前金管會專任委員、台灣大學管理學院教授 兼財經智慧法規研究中心主任 吳琮璠, September 2020, 名家觀點 保險業永續發展決戰資訊管理, 為人群服務、塑造良善文化, , 21, 4-5.
  4. Chang, Matthew, Chih-Ling Tsai, Chung-Fern Wu, Ning Zhu, September 2018, Market Uncertainty and Market Orders in Futures Market, Journal of Futures Market.
  5. 吳琮璠, September 2016, 新經濟金融-銀行業之新定位, .
  6. 吳琮璠, July 2016, 知變、應變、與求變, 會計研究月刊, 368期.
  7. 吳琮璠, 林靖傑, 莊素增, January 2015, 強制以XBRL申報財務報告能否降低資訊不對稱?, 會計評論, 1 - 33.
  8. 吳琮璠, July 2015, 會計的真善美學-談CSR報告書揭露, , 356期.
  9. Matthew C. Chang and Rebecca Chung-Fern Wu, August 2013, Informativeness and Influence of Limit Order Books on Order Submissions in Electronic Continuous Auction Markets, Emerging Markets Finance & Trade, 70 - 97.
  10. 吳琮璠, March 2013, 有效公共治理與內部控制, 主計月刊, 22 - 28.
  11. 吳琮璠, March 2013, 大會計－計利需計天下利, 會計研究月刊, 16 - 19.
  12. Hsu, Audrey Wen-Hsin, Chung-Fern Wu, and Jui-Chia Lin,, February 2013, Factors in Manage Actuarial Assumptions for Pension Fair Value: Implications for IAS 19, Review of Pacific Basin Financial Markets and Policies, 1350002-1 - 23.
  13. Chang, Matthew, and Chung-Fern Wu, November 2012, Who Offers Liquidity on Option Markets when Volatility is High?, Review of Pacific Basin Financial Markets and Policies, 1250021-1 - 24.
  14. 張裕任,吳琮璠,王泰昌, March 2012, 影響外資持股因素之探討：安全性及資訊不對稱, 證券市場發展季刊, 1 - 44.
  15. 吳琮璠, 張志宏, 王全三, 2012, 期貨商風險資本之計提：ANC 與 BIS 的比較, 期貨與選擇權學刊, 1 - 28.
  16. Rebecca Chung-Fern Wu, Audrey Wen-Hsin Hsu, April 2011, Value Relevance of Embedded Value and IFRS 4 Insurance Contracts., Geneva Papers on Risk & Insurance - Issues & Practice, 283 - 303.
  17. Matthew C. Chang, Shi-Jie Jiang, Chung-Fern Wu, October 2010, The Nonlinear Effects of Institutional Investors on the Taiwan Futures and Stocks Market., The Empirical Economics Letters, 969 - 977.
  18. 吳琮璠,黃娟娟, December 2009, 公司治理機制是否影響會計師查核意見?, 企業管理學報, 65 - 98.
  19. 張裕任, 王泰昌, 吳琮璠, October 2009, 公司治理機制與外資持股偏好關聯性之探討, 管理與資訊, 505 - 532.
  20. 吳琮璠, March 2009, 金融商品審理與監理制度─原則vs.細則, 證交資料, 4 - 7.
  21. 吳琮璠, February 2008, 金融機構銷售結構型商品之稅議題, 會計研究月刊.
  22. 吳琮璠,廖益均, August 2008, 21世紀財務報表：XBRL一點也不難-以IE與Excel入門, 會計研究月刊, 90 - 105.
  23. 吳琮璠, June 2008, 談我國會計準則與國際準則之接軌, 證券櫃檯月刊, 13 - 19.
  24. 吳琮璠, May 2008, 次級房貸風暴與金融監理因應措施, 會計研究月刊.
  25. 吳琮璠, April 2008, 從合併報表看企業併購, 會計研究月刊, 12 - 14.
  26. 吳琮璠,林美鳳,吳青松, April 2008, 資訊科技投資與企業績效之關係:從企業生命週期論析, 資訊管理學報, 155 - 183.
  27. 吳琮璠, March 2008, 國際會計準則接軌-原始產生之放款與應收款, 會計研究月刊, 12 - 15.
  28. 吳琮璠, January 2008, 會計師新法上路亟待授權之子法儘速訂定, 會計研究月刊, 12 - 16.
  29. 吳琮璠, June 2007, 從司法案例談企業對財務報告的法律責任, 會計研究月刊, 11 - 13.
  30. 吳琮璠, December 2007, 會計師執業環境大變遷-會計師法修正略述, 會計研究月刊, 12 - 19.
  31. 吳琮璠, November 2007, 財會人的EMBA-EMBA企業倫理可教嗎？, 會計研究月刊, 12 - 14.
  32. 吳琮璠, October 2007, 我國會計準則積極與國際接軌之計畫, 會計研究月刊, 11 - 13.
  33. 吳琮璠, April 2007, 第九屆世界集保機構大會(CSD9)專題演講--全球化下集保機構之整合及其發展, .
  34. 吳琮璠, September 2007, 全球化環境下會計新生大未來, 會計研究月刊, 11 - 13.
  35. 吳琮璠, August 2007, 企業失敗、審計失敗與會計師獨立性, 會計研究月刊, 11 - 13.
  36. 吳琮璠, January 2007, 公司治理與企業發展, 會計研究月刊, 11 - 13.
  37. 吳琮璠, July 2007, 私募基金國際監理觀點, 會計研究月刊, 11 - 13.
  38. 吳琮璠,林瑞嘉,顏如君,連建順, June 2007, XBRL格式資訊提昇資本市場公開資訊價值過程研析, 證交資料, 6 - 17.
  39. 吳琮璠, May 2007, 流程改造、作業風險與內部控制, 會計研究月刊, 11 - 13.
  40. Wu, Chung-Fern, Sophie H. Tsou, May 2007, Corporate Governance with Capability, Integrity and Accountability of Regulators and Supervisors: An Examination of Financial Supervisory Commission in Taiwan., 中華管理評論, 1 - 17.
  41. 吳琮璠, April 2007, 聖經原則對公司治理的啟示, 會計研究月刊, 11 - 13.
  42. 吳琮璠, March 2007, 關係人定義範圍略析－金融監督管理法規, 會計研究月刊, 11 - 13.
  43. 吳琮璠, February 2007, 公開發行公司財務業務資訊揭露時效, 會計研究月刊, 11 - 13.
  44. 吳琮璠, February 2007, 公司治理與企業發展, 策略評論, 75 - 84.
  45. 吳琮璠, December 2006, 由財務業務資訊透視企業舞弊風險警訊, 會計研究月刊, 11 - 13.
  46. 吳琮璠, November 2006, 會計準則國際接軌政策影響分析－以公平價值會計為例, 會計研究月刊, 11 - 13.
  47. 吳琮璠, October 2006, 放寬員工認股權憑證作為獎酬機制之探討, 會計研究月刊, 11 - 13.
  48. 吳琮璠, September 2006, 庫藏股制度如何成為納才留才有效機制, 會計研究月刊, 12 - 13.
  49. 吳青松、吳琮璠、高正興, August 2006, 企業財務長外包的理論基礎及情境分析, 證券櫃檯月刊, 87 - 122.
  50. 吳琮璠, July 2006, 速以配套緩衝擊，接軌分紅費用化時代！, 會計研究月刊, 11 - 13.
  51. Chun-Cho Chen, Ching-Sung Wu, Rebecca Chung-Fern Wu, June 2006, E-Service Enhancement Priority Matrix: The case of an IC Foundry Company., Information & Management, 572 - 586.
  52. 吳琮璠, June 2006, 上市櫃公司「獨立」董事報酬知多少？, 會計研究月刊, 11 - 13.
  53. 吳琮璠, September 2005, 會計監理與金融產業發展, 內部稽核季刊.
  54. 吳琮璠, December 2005, 全球化競爭下之會計師培育與考試, 國家菁英季刊, 49 - 60.
  55. 吳琮璠,郭宇閎, October 2004, 國際會計師產業合併與競爭結構之變遷與影響, 會計研究月刊, 82 - 95.
  56. 吳琮璠,吳青松, September 2004, 公營事業委託會計師審計公費競價現象分析, 企業管理學報, 153 - 171.
  57. 吳琮璠,李伊濘,陳怡芳, May 2004, 富邦北銀合併之財務評價剖析—首創浮動換股比例有效保障雙方權益, 會計研究月刊, 58 - 68.
  58. 吳琮璠,吳青松,蔡爵穗, April 2004, 以經濟附加價值比較分析中油經營績效 A Comparative analysis of Oil Industry Business Performance Using Economic Value Added as a Measure, 中華管理評論, 104 - 131.
  59. 吳琮璠,謝永明, November 2003, 會計資訊系統研究之新方向, 會計研究月刊, 85 - 93.
  60. 吳琮璠, May 2002, 政府會計資訊之表達極待突破(下), 會計研究月刊, 123 - 130.
  61. 吳琮璠,蔣水木, April 2002, 政府會計資訊之表達極待突破(上), 會計研究月刊, 143 - 150.
  62. 吳琮璠, March 2001, 打造整合式數位政府引領知識經濟飛揚, 會計研究月刊, 12 - 13.
  63. 吳琮璠,謝清佳, March 2001, 從資訊科技架構與資訊基礎建設談企業成功e化之關鍵, 會計研究月刊, 75 - 81.
  64. 吳琮璠, August 2000, 政府會計資訊表達之現況與建議—以台北市政府為個案之研究（四）, 會計研究月刊, 138 - 144.
  65. 吳琮璠, September 2000, 全方位績效管理－領先與落後指標之運用與計量模型, 華信金融季刊, 41 - 48.
  66. 吳琮璠, June 2000, 政府會計資訊表達之現況與建議-以台北市政府為個案之研究(二), 會計研究月刊, 114 - 121.
  67. 吳琮璠, June 2000, 尋回財務報表失去的攸關性, 會計研究月刊, 12 - 13.
  68. 吳琮璠, May 2000, 政府會計資訊表達之現況與建議-以台北市政府為個案之研究(一), 會計研究月刊, 114 - 121.
  69. 吳琮璠, December 1999, 如何利用資訊輔助金融檢查, 存款保險資訊季刊, 54 - 62.
  70. 吳琮璠, November 1999, 淺談電子商務、認證與知識科技, 會計研究月刊, 107 - 115.
  71. 吳琮璠等, 1999, 全民健康保險財務表達問題之探討, 會計研究月刊, 159期.
  72. 吳琮璠,劉順仁, February 1999, 全民健康保險財務表達問題之探討, 會計研究月刊, 49 - 55.
  73. 吳琮璠, March 1998, 以會計資訊之角度為公共事務財務革新催生, 會計研究月刊, 8 - 9.
  74. 吳琮璠, December 1998, 建立再造新觀念與催生全國授信總歸戶務警機制, 會計研究月刊, 12 - 13.
  75. 吳琮璠, April 1998, 美國伊利諾大學會計學程整合性修正的新趨勢, 會計研究月刊, 132 - 134.
  76. 吳琮璠, July 1997, 會計個案研究方法之深度探索, 會計研究月刊, 106 - 114.
  77. 吳琮璠, June 1997, 資訊管理個案研究方法, 資訊管理學報, 7 - 17.
  78. Rebecca Chung-Fern Wu, 1997, Neural Network Models: Foundation and Applications to An Audit Decision Problem., Annals of Operation Research, 291 - 301.
  79. 吳琮璠, 1997, 外國政府部門資訊系統安全稽核現況與對我國政府之建議, 電腦稽核期刊.
  80. 吳琮璠,周景宏, 1997, 網路銀行全球分析, 電腦稽核期刊.
  81. 吳琮璠, December 1996, 國外政府機構資訊系統安全稽核制度, 存款保險資訊季刊, 21 - 40.
  82. 吳琮璠,李書行,杜榮瑞,陳國泰,陳專塗, March 1996, 透視作業流程 反應作業績效─作業基礎成本觀念在物流業之應用方法與實例, 會計研究月刊, 20 - 29.
  83. 吳琮璠, January 1995, 電腦輔助審計決策研究之回顧與前瞻, 會計研究月刊, 65 - 73.
  84. Wu, Rebecca Chung-Fern, 1994, Integrating Neurocomputing and Auditing Expertise, Managerial Auditing Journal, 20 - 26.
  85. 吳琮璠, November 1993, 台灣地區上市公司資訊科技運用實證研究, 資訊管理學刊, 9 - 20.
  86. Rebecca Chung-Fern Wu, 1992, How does Expert Information Systems Auditor Differ from Novice, The EDP Auditor Journal, 69 - 81.
  87. 吳琮璠, March 1992, 資訊科技在會計與審計上之運用(上), 會計研究月刊, 49 - 53.
  88. 吳琮璠, April 1992, 資訊科技在會計與審計上之運用(下), 會計研究月刊, 66 - 70.
  89. Rebecca Chung-Fern Wu, April 1992, The Information Systems Auditors’ Review of the System Development Process and its impacts on Software Maintenance, The Journal of Information Systems, 1 - 13.
  90. Rebecca Chung-Fern Wu, April 1992, Object-Oriented Systems Analysis Methodology--Activity-Based Costing Systems, 會計評論, 140 - 158.
  91. Rebecca Chung-Fern Wu, May 1992, The Effect of Software Quality Assurance Function on Software Maintenance Cost, 臺大管理論叢, 373 - 383.
  92. 吳琮璠, October 1991, 使用與不使用的差異探討－電腦審計技術證証研究(上), 會計研究月刊, 22 - 26.
  93. 吳琮璠, November 1991, 使用與不使用的差異探討－電腦審計技術實證研究(下), 會計研究月刊, 92 - 98.
  94. 吳琮璠, June 1990, 如何稽核已電腦化的企業?, 會計研究月刊, 80 - 83.
  95. 吳琮璠, July 1990, 現代會計人對資訊系統應有之認識, 會計研究月刊, 62 - 63.
Book
  1. 吳琮璠, 2017, 新會計學-實務應用與法律觀點
  2. 吳琮璠, 2016, 審計學-實務應用與法律觀點
  3. 吳琮璠 謝清佳, 2009, 資訊管理理論與實務
  4. 吳琮璠, 2002, 會計財務資訊系統
  5. 吳琮璠李書行, 2002, 物流成本分析與管理
  6. 吳琮璠, 1999, 會計資訊系統兼論電腦審計
  7. 吳琮璠, 1998, 現代化商業經營
Book Paper
No Data Available
Technical Report
  1. 吳琮璠, 2015, 規劃公司治理、社會責任報告 以XBRL申報之探索研究
  2. 吳琮璠, 2010, 期貨市場採用Basel II計提風險資本之可行性分析
  3. 吳琮璠, 2009, 準則基礎與規範基礎金融商品監理審查制度之比較研究:以交易所交易基金和權證商品為例
  4. 吳琮璠, 1998, 全民健康保險財務監理與稽核作業研究
  5. 吳琮璠, 1995, 審計部電腦審計規劃研究
Other
No Data Available

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