研究成果列表
單位名稱財務金融學系教師姓名許慧雯
教師分級副教授專兼任專任
在校狀態在職行政職務

期刊論文（共計15筆）
序號學年度學期年度月份作者題目通訊作者作者順位期刊名稱卷數頁數關鍵字
1096220084Chaur-Shiuh Young, Liu-Ching Tsai, and Hui-Wen HsuThe effect of controlling shareholders’ excess board seats control on financial restatements: evidence from Taiwan否第三順位Review of Quantitative Finance and Accounting30 297-314  
2099220117Liu-Ching Tsai, Chaur-Shiuh Young, and Hui-Wen Hsu.Entrenched controlling shareholders and the performance consequences of corporate diversification in Taiwan否第三順位Review of Quantitative Finance and Accounting37 105-126  
3100220127蔡柳卿，楊朝旭，許慧雯高階管理團隊薪酬對資產減損敏感度之實證研究否第三順位中華會計學刊8 165-216  
41031201412Liu-Ching Tsai, Chaur-Shiuh Young, Chia-Hui Chen, and Hui-Wen HsuThe Relationship between R＆D Capitalization and Subsequent R＆D Investment Decisions: The Monitoring Role of the Board of Directors否其他Taiwan Accounting Review10 99-134  
5102220146蔡柳卿，楊朝旭，許慧雯台灣電子業家族經理人之外部董事會連結與公司創新：論控制家族代理問題之影響否第三順位臺大管理論叢42 181-212  
61071201812Hui-Wen Hsu, Liu-Ching Tsai, Chaur-Shiuh Young and Chia-Hui ChenThe relationship between compensation committee quality and the voluntary adoption of clawback provisions是第一順位 Investment Management and Financial Innovations15 345-355  
7106220187Hui-Wen Hsu and Liu-Ching TsaiAsymmetric Sensitivity of CEO Cash Compensation to Restructuring Charges and Restructuring Charge Reversals: The Impacts of Compensation Committee Effectiveness.是第一順位Journal of Accounting Review67 1-40  
8107120191Chia-Hui Chen, Liu-Ching Tsai, Chaur-Shiuh Young, and Hui-Wen HsuRelationship between R＆D Capitalization and R＆D Overinvestment in the Software Industry: The Effect of Executive Equity-Based Compensation否其他Journal of Accounting Review68 1-37  
9111120228Hui-Wen HsuCEO educational backgrounds and non-GAAP earnings disclosures是第一順位Investment Management and Financial Innovations19 167-175  
10111120231Hui-Wen HsuDoes Managerial Ability Affect Corporate Diversification Strategies and Corporate Diversification Performance？ Evidence from the US是第一順位Journal of Applied Finance ＆ Banking13 27-37  
11111220233蔡柳卿，楊朝旭，朱雅菁， 許慧雯公司報導之未使用產能成本與市場評價否其他證券市場發展季刊35 103-162  
12112120238Hui-Wen HsuCEO Excess Compensation: the Impact of Compensation Committee Quality And Corporate Social Responsibility是第一順位Applied Economics Letters30 2141-2148  
13112220244Chaur-Shiuh Young, Liu-Ching Tsai, and Hui-Wen HsuLevel 3 Income and CEO Cash Compensation in the Financial Industry是第三順位Journal of Accounting, Auditing ＆ Finance39 568-588  
14112220247蔡柳卿，許慧雯，楊雅智薪酬索回與研發支出之CEO現金薪酬保障：論薪酬委員會品質的影響是第二順位中華會計學刊20 85-122  
15113120248Chaur-Shiuh Young, Liu-Ching Tsai, Hui-Wen HsuIdle Capacity Expenses and Executive Bonus Compensation是第三順位Journal Of International Accounting Research0 1-19  

會議論文（共計27筆）
序號學年度學期年度月份作者題目通訊作者作者順位發表性質會議論文集或研討會名稱地點
1101120128Liu-Ching Tsai, Chaur-Shiuh Young, and Hui-Wen HsuAsset Write-Downs and Executive Compensation否第三順位口頭發表 2012 Annual Meeting of the American Accounting Association  
2102120138Liu-Ching Tsai, Chaur-Shiuh Young, and Hui-Wen HsuLevel 3 Fair Values under SFAS No. 157 and CEO Compensation in the Banking Industry否第三順位口頭發表 2013 Annual Meeting of the American Accounting Association  
3103120148Hui-Wen Hsu, Liu-Ching Tsai and Chaur-Shiuh Young Fair Value Information and Risk Management-the Moderating Effect of Corporate Governance..是第一順位口頭發表  2014 Annual Meeting of the American Accounting Association  
4104120158 Liu-Ching Tsai, Chaur-Shiuh Young, Chia-Hui Chen, Hui-Wen HsuThe relationship between R＆D capitalization and R＆D investment efficiency: The effect of equity-based compensation是其他口頭發表 2015 Annual Meeting of the American Accounting Association  
5105120168Liu-Ching Tsai, Chaur-Shiuh Young, and Hui-Wen HsuExecutive Compensation and Idle Capacity Expenses是第三順位口頭發表 American Accounting Association 2016 Annual Meeting  
6105120168Hui-Wen HsuCEO Overconfidence and Fair Value Reporting-the Moderating Effect of Corporate Governance是第一順位口頭發表 American Accounting Association 2016 Annual Meeting  
7106120178Hui-Wen Hsu, Liu-Ching Tsai, Chaur-Shiuh Young, and Chia-Hui Chen The Relationship between Compensation Committee Quality and the Voluntary Adoption of Clawback Provisions是第一順位口頭發表 2017 Annual Meeting of the American Accounting Association  
8106220185許慧雯 黃詩茹產品市場競爭與財務報表重編之關聯性-兼論公司治理之調節效果是第一順位口頭發表 2018穩懋當代會計碩士論文獎 台北 
9106220186Chaur-Shiuh Young, Liu-Ching Tsai, Hui-Wen HsuLevel 3 Fair Values under SFAS No. 157 and CEO Compensation in the Banking Industry是第三順位口頭發表 2018 JAAF conference  
10107120188Liu-Ching Tsai,Chaur-Shiuh Young, Hui-Wen HsuCost Behavior Adjustment Driven by the Mandatory Requirement for Reporting Idle Capacity: the case of SFAS No. 151 否第三順位口頭發表 2018 Annual Meeting of the American Accounting Association  
11107120188Liu-Ching Tsai,Chaur-Shiuh Young, Hui-Wen HsuThe Implication of R＆D Alliances for R＆D-driven Risks and R＆D-driven Firm Performance: The Role of Corporate Governance Quality是第三順位口頭發表 2018 Annual Meeting of the American Accounting Association  
12107120188Hui-Wen HsuCEO characteristics and Non-GAAP earnings disclosures-the moderating effect of the audit committee quality是第一順位口頭發表 2018 Annual Meeting of the American Accounting Association  
13108120198Hui-Wen Hsu, and Chia-Hui ChenManagerial Ability and Corporate Diversification是第一順位口頭發表 2019 Annual Meeting of the American Accounting Association  
14108120198Chia-Hui Chen, Fei-Liang Chieh, Hui-Wen Hsu, and Wei-Ren YaoMajor Customer, Segment Reporting Quality, and Auditor Industry Specialization否第三順位口頭發表 Annual Meeting of the American Accounting Association  
15109120208Hui-Wen HsuDo social ties between board directors and CEO affect operating efficiency 是第一順位書面發表 2020 Annual Meeting of the American Accounting Association  
16109120208 Hui-Wen Hsu, Liu-Ching Tsai, Chaur-Shiuh YoungCEO excess compensation: the impact of compensation committee quality and corporate social responsibility. 是第一順位口頭發表 2020 Annual Meeting of the American Accounting Association  
17109120208Liu-Ching Tsai, Chaur-Shiuh Young, Chia-Hui Chen, Hui-Wen Hsu How the managerial investment decision changes in response to the mandatory adoption of accounting standard for reporting unused capacity？ The case of SFAS No. 151 否其他口頭發表 2020 Annual Meeting of the American Accounting Association  
18109120208Liu-Ching Tsai, Chaur-Shiuh Young, Ya-Chih Yang, Hui-Wen HsuAdoption of Clawback Provisions and Compensation Shielding Effect of R＆D Expenditures: The Role of Compensation Committee Quality否其他口頭發表 2020 Annual Meeting of the American Accounting Association  
19110120218Hui-Wen HsuFair Value Reporting and Firm Investment Efficiency—The Moderating Effect of Corporate Governance 是第一順位書面發表 2021 Annual Meeting of the American Accounting Association  
20110120218Hui-Wen Hsu, Liu-Ching Tsai, Chaur-Shiuh YoungManagerial Ability and Corporate Diversification是第一順位口頭發表 2021 Annual Meeting of the American Accounting Association  
21111120228Hui-Wen HsuThe impact of CEOs’ social ties on the quality of corporate MA decisions and the timeliness of goodwill impairments. 是第一順位書面發表 2022 Annual Meeting of the American Accounting Association  
22111120228Liu-Ching Tsai, Chaur-Shiuh Young, Ya-Chih Yang, Hui-Wen HsuDoes the Adoption of Compensation Clawback Provisions Mitigate Prospector-Driven Overinvestment？ The Effect of Board Monitoring Quality 否其他口頭發表 2022 Annual Meeting of the American Accounting Association  
23112120238Hui-Wen HsuThe impact of supply chain network centrality on firm investment efficiency and overproduction是第一順位書面發表 2023 Annual Meeting of the American Accounting Association  
24112120238Liu-Ching Tsai, Chaur-Shiuh Young, Ya-Chih Yang, Hui-Wen HsuDifferential compensation shielding from poor firm performance for non-executive employees versus top executives否其他口頭發表 2023 Annual Meeting of the American Accounting Association  
25113120248Hui-Wen Hsu, Liu-Ching Tsai, and Chaur-shiuh YoungCEO Overconfidence and the Classification of Equity Instruments Under IFRS 9是第一順位書面發表 2024 Annual Meeting of the American Accounting Association  
26113120248Hui-Wen Hsu, Liu-Ching Tsai, and Chaur-shiuh YoungFair Value Adjustments on the Financial Instruments under IFRS 9 and Top Management Teams Compensation是第一順位書面發表 2024 Annual Meeting of the American Accounting Association  
27113120248Liu-Ching Tsai, Chaur-shiuh Young, Ruei-Siang Chen and Hui-Wen HsuDoes Managerial Ability Increase Pay Disparity and Moderate the Relation Between Pay Disparity and Subsequent Performance—The U.S. Evidence是其他書面發表 2024 Annual Meeting of the American Accounting Association  

獲獎榮譽（共計3筆）
序號學年度學期年度月份獲獎種類獲獎名稱頒獎單位
1103220156全國性第三屆社團法人中華民國會計師公會全國聯合會論文獎金獎其他
2104220166全國性第四屆社團法人中華民國會計師公會全國聯合會論文獎金獎其他
3112220247全國性證券市場發展優秀論文獎其他

學術活動（共計25筆）
序號學年度學期年度月份活動分類活動名稱活動地點/期刊學報/比賽名稱
1101120128出席國際研討會2012 Annual Meeting of the American Accounting AssociationUSA 
2102120138出席國際研討會2013 Annual Meeting of the American Accounting AssociationUSA 
3103120148出席國際研討會2014 Annual Meeting of the American Accounting AssociationUSA 
4104120158出席國際研討會2015 Annual Meeting of the American Accounting AssociationUSA 
5105120168出席國際研討會2016 Annual Meeting of the American Accounting AssociationUSA 
6106120178出席國際研討會2017 Annual Meeting of the American Accounting AssociationUSA 
7107120188出席國際研討會2018 Annual Meeting of the American Accounting AssociationUSA 
81081201912學術期刊論文審查108上學期擔任“管理與系統”審查委員管理與系統 
9108120198出席國際研討會2019 Annual Meeting of the American Accounting AssociationUSA 
101091202009學術期刊論文審查109上學期擔任“中華會計教育學會年會”審查委員中華會計教育學會年會 
111091202010學術期刊論文審查109下學年度擔任“會計學報”審查委員會計學報 
12109120208出席國際研討會2020 Annual Meeting of the American Accounting AssociationUSA 
131091202101學術期刊論文審查 109上學期擔任“會計系會計與公司治理期刊”審查委員會計系會計與公司治理期刊 
141092202102學術期刊論文審查109下學年度擔任“中華會計學刊”審查委員中華會計學刊 
15110120218出席國際研討會2021 Annual Meeting of the American Accounting AssociationUSA 
161102202202學術期刊論文審查110下學期擔任“Journal of Economics and Management”審查委員Journal of Economics and Management 
171102202202學術期刊論文審查科技部計畫審查委員科技部計畫 
181111202209學術期刊論文審查“中華會計教育學會年會”審查委員中華會計教育學會年會 
19111120228出席國際研討會2022 Annual Meeting of the American Accounting AssociationUSA 
201112202302學術期刊論文審查國科會計畫審查國科會計畫 
211121202308學術期刊論文審查證券市場發展季刊證券市場發展季刊 
22112120238出席國際研討會2023 Annual Meeting of the American Accounting AssociationUSA 
231121202401學術期刊論文審查中華會計學刊審稿中華會計學刊 
241122202402學術期刊論文審查國科會計畫審查國科會計畫 
25113120248出席國際研討會2024 Annual Meeting of the American Accounting AssociationWashington, DC  

推廣工作（共計88筆）
序號學年度學期年度月份推廣類別推廣名稱推廣地點
11062201803其他國科會專題研究計畫線上審查 
21062201806其他擔任逢甲大學魏靈文之口試委員台中 
31071201811其他靜宜大學財務金融學系課程評鑑書面審查委員 
41072201903其他107下期擔任“經濟部工業局”營運智慧分析師能力鑑定命審題專家 
51072201903其他國科會專題研究計畫線上審查 
61072201905其他擔任逢甲大學蔡承芳之口試委員台中 
71072201905其他擔任逢甲大學廖育珮之口試委員 
81072201905其他擔任逢甲大學羅雅鈴之口試委員 
91072201905其他擔任逢甲大學郭雅榆之口試委員 
101072201905其他擔任“逢甲大學”口試委員 
111072201905其他擔任逢甲大學陳怡霓之口試委員 
121072201906其他擔任逢甲大學吳佳樺之口試委員 
131072201906其他擔任逢甲大學羅雅齡之口試委員台中 
141081201912其他管理與系統審稿 
151081202001其他擔任"幸福第一站"財務顧問 
161081202001其他擔任"梧桐建設"財務顧問 
171081202001其他擔任"椿榆建設"財務顧問 
181081202001其他擔任"聚升營造"財務顧問 
191081202001其他擔任"蔣俊彥代書事務所"財務顧問 
201081202001其他擔任"燊鼎地產"財務顧問 
211082202003其他國科會專題研究計畫線上審查 
221082202003學術演講或教學講習主講台中科技大學會計資訊系擔任專題演講演講者台中科技大學會計資訊系 
231082202005其他擔任“逢甲大學陳晉東之口試委員台中 
241082202006其他擔任逢甲大學江立凱之口試委員台中 
251082202006其他擔任逢甲大學余承美之口試委員 
261082202006輔導擔任逢甲大學藍翊瑄之口試委員 
271091202009其他中華會計教育學會年會審稿 
281091202010其他會計學報審稿 
291091202011學術演講或教學講習主講嘉義大學財金系演講嘉義大學財金系演講 
301091202101其他會計與公司治理審稿 
311092202102其他中華會計學刊審稿 
321092202103其他美國會計學會年會審稿 
331092202103其他國科會專題研究計畫線上審查 
341092202105其他擔任“逢甲大學”口試委員台中 
351092202105其他擔任逢甲大學林映辰之口試委員 
361092202105輔導擔任逢甲大學陳欣裕之口試委員 
371092202106其他擔任台中科技大學邱心怡之口試委員 
381092202106其他擔任台中科技大學盧彥錚之口試委員 
391092202107輔導110年大學入學考試監試人員台中 
401102202202其他Journal of Economics and Management審稿 
411102202203其他國科會專題研究計畫線上審查 
421102202205其他擔任“逢甲大學”口試委員 
431102202206其他擔任台中科技大學鄭淯文之口試委員 
441102202206輔導擔任逢甲大學謝孟君之口試委員 
451102202206輔導擔任逢甲大學蔡佳麟之口試委員 
461102202206輔導擔任逢甲大學黃佳賢之口試委員 
471102202206輔導擔任逢甲大學李金峻之口試委員 
481102202206輔導擔任逢甲大學蘇秀麒之口試委員 
491102202206輔導擔任逢甲大學陳玉珍之口試委員 
501102202206輔導擔任逢甲大學張冠中之口試委員 
511102202206輔導擔任逢甲大學惠柏嘉之口試委員 
521102202206輔導擔任逢甲大學施宇哲之口試委員 
531102202206其他擔任台中科技大學余承美之口試委員 
541111202208其他111上學期擔任“臺中科技大學財政稅務系” 課程外審委員 
551111202209其他111上學期擔任“中華會計教育學會年會”審查委員 
561111202210其他第34屆會計菁英盃辯論比賽評審 
571112202303其他國科會專題研究計畫線上審查 
581112202305其他擔任逢甲大學黃歆惠之口試委員台中 
591112202305其他擔任逢甲大學張立姍之口試委員 
601112202305輔導擔任逢甲大學徐凱威之口試委員 
611112202305其他擔任逢甲大學陳怡錚之口試委員 
621112202305其他擔任逢甲大學劉姍姍之口試委員 
631112202305其他擔任逢甲大學謝戎之口試委員 
641112202305其他擔任逢甲大學陳亮亮之口試委員 
651112202305其他擔任逢甲大學張智翔之口試委員 
661112202306其他擔任逢甲大學黃歆惠之口試委員 
671112202306其他擔任逢甲大學陳欣妤之口試委員 
681112202306其他111下學期擔任“台中科技大學會計資訊系”口試委員 
691112202306其他擔任台中科技大學李碧芬之口試委員 
701112202307其他Finance Research Letters文章審查 
711112202307其他Journal of Business Administration審稿  
721121202308其他中華會計學刊審稿 
731121202308其他證券市場發展季刊審稿 
741121202310其他教師升等審查 
751121202401其他中華會計學刊審稿 
761121202401其他Finance Research Letters審稿 
771121202401其他會計與公司治理審稿 
781122202403其他國科會專題研究計畫線上審查 
791122202405其他擔任逢甲大學邱美玲之口試委員台中 
801122202405其他擔任逢甲大學莊蕙萍之口試委員 
811122202405其他擔任逢甲大學江豊達之口試委員 
821122202405其他擔任逢甲大學楊展岳之口試委員 
831122202405其他擔任逢甲大學周瑜誱之口試委員 
841122202405其他擔任逢甲大學于夢禕之口試委員 
851122202405其他擔任逢甲大學許智華之口試委員 
861122202405其他擔任逢甲大學孫資皓之口試委員 
871122202405其他擔任逢甲大學曾順德之口試委員 
881122202407其他擔任台中科技大學顏宥盈之口試委員台中 

其它（共計6筆）
序號學年度學期年度月份人員名稱題目(標題)其它
11071201812許慧雯監考委員2018年12月23日擔任行銷專業能力認證之監考委員 
2106220183許慧雯2018年3月29日，擔任新化高中招生宣傳 
3106220183許慧雯2018年3月24日擔任中華財政學會財稅專業證照測驗監試人員 
41081201912許慧雯2019年12月22日擔任行銷專業能力認證之監考委員 
51091202012許慧雯2020年12月20日擔任行銷專業能力認證之監考委員 
6108220205許慧雯2020年5月24日擔任行銷專業能力認證之監考委員