張祐慈
姓名 張祐慈
電子郵件
聯絡電話 88158
研究專長 審計、政府審計、財務會計
職稱 副教授
年度 論文名稱
2024 張祐慈*, 2024.06, 'SEC Comment Letters and Audit Firm Size: Impacts on Disclosure Modification and Market Perception, ' Review of Accounting and Auditing Studies, Vol.14, No.1, pp.77-110.(*為通訊作者), vol. 124165, Jun. 2024
2024 張祐慈*, 2024.01, 'Is Client-Specific Information Useful to Investors? Evidence From Key Audit Matter Reports, ' Journal of Accounting, Auditing & Finance, pp.na.(*為通訊作者), vol. 439829, Jan. 2024
2021 Yu-Tzu Chang*;Dan N. Stone, 2021.08, 'Impression Management in Public Sector Audit Proposals: Language and Fees, ' European Accounting Review, Vol.na, No.na, pp.na.(SSCI)(*為通訊作者)(本論著未刊登但已被接受), vol. 432600, Aug. 2021
2021 張祐慈*;謝安軒;陳美惠;戚務君, 2021.06, '關鍵查核事項複雜度與股價崩跌風險, ' 會計審計論叢, Vol.11, No.1, pp.1-31.(*為通訊作者), vol. 432597, Jun. 2021
2021 陳美惠*;謝安軒;張祐慈;戚務君, 2021.05, '關鍵查核事項是制式八股文嗎?, ' 中華會計學刊,.(TSSCI)(*為通訊作者)(本論著未刊登但已被接受), vol. 432599, May. 2021
2021 Yu-Tzu Chang*;Han-Chung Chen;Rainbow K. Cheng;Wuchun Chi, 2021.05, 'Misstatements and Internal Control over Operations and Compliance, ' Journal of International Accounting Research, Vol.20, No.1, pp.31-48.(SSCI)(*為通訊作者), vol. 429541, May. 2021
2021 張祐慈*;曹嘉玲;洪叔民, 2021.05, 'CEO Reputation and Audit Fees, ' 當代會計, Vol.22, No.1, pp.117-148.(TSSCI)(*為通訊作者), vol. 426377, May. 2021
2019 Yu-Tzu Chang*;Dan Stone, 2019.12, 'Workplace Mindfulness in Accounting Practice: Issues, Opportunities, and Challenges, ' Accounting Horizons, Vol.33, No.4, pp.167-185.(SSCI)(*為通訊作者), vol. 424728, Dec. 2019
2019 Yu-Tzu Chang*;Dan Stone, 2019.09, 'Why Does Decomposed Audit Proposal Readability Differ by Audit Firm Size? A Coh-Metrix Approach, ' Managerial Auditing Journal, Vol.34, No.8, pp.895-923.(SSCI)(*為通訊作者), vol. 422522, Sep. 2019
2019 Yu-Tzu Chang*;Dan Stone, 2019.09, 'Proposal Readability, Audit Firm Size and Engagement Success: Do More Readable Proposals Win Governmental Audit Engagements?, ' Managerial Auditing Journal, Vol.34, No.8, pp.871-894.(SSCI)(*為通訊作者), vol. 422521, Sep. 2019
2019 Yu-Tzu Chang*;Hanchung Chen;Rainbow K. Cheng;Wuchun Chi, 2019.04, 'The Impact of Internal Audit Attributes on the Effectiveness of Internal Control Over Operations and Compliance, ' Journal of Contemporary Accounting & Economics, Vol.15, No.1, pp.1-19.(SSCI)(*為通訊作者), vol. 421843, Apr. 2019
年度 論文名稱
2024 張祐慈*, 2024.05, 'SEC Comment Letters and Audit Firm Size: Impacts on Disclosure Modification and Market Perception, ' EAA Annual Congress 2024, European Accounting Association.(*為通訊作者), May. 2024
2023 張祐慈*, 2023.05, 'Does Audit Partner Knowledge Improve Key Audit Matter (KAM) Reporting?, ' EAA Annual Congress 2023, European Accounting Association.(*為通訊作者), May. 2023
2021 張祐慈*;Jeff Zeyun Chen;Mei-Hui Chen;Wu-Chun Chi, 2021.08, 'Does Disclosure of Key Audit Matters Improve Earnings Comparability?, ' 2021 American Accounting Association Annual Meeting, American Accounting Association.(*為通訊作者), Aug. 2021
2019 Yu-Tzu Chang*;Han-Chung Chen;Rainbow K. Cheng;Wuchun Chi, 2019.08, 'The association between misstated financial statements and internal control over operations and compliance, ' 2019 American Accounting Association Annual Meeting, American Accounting Association.(*為通訊作者), Aug. 2019
2018 Yu-Tzu Chang*;Wuchun Chi;Dan Stone, 2018.08, 'The effect of client-specific experience on the disclosure quality of Key Audit Matters (KAMs): Evidence from Taiwan, ' 2018 American Accounting Association Annual Meeting, American Accounting Association.(*為通訊作者), Aug. 2018
2018 Yu-Tzu Chang*;Wuchun Chi;Dan Stone, 2018.05, 'The Effect of Client-Specific Experience on the Disclosure Quality of Key Audit Matters: Evidence from Taiwan, ' 2018 European Accounting Association, European Accounting Association.(*為通訊作者), May. 2018
2018 Yu-Tzu Chang*;Han-Chung Chen;Rainbow K. Cheng;Wuchun Chi, 2018.01, 'The impact of internal audit quality on the effectiveness of internal control over operations and compliance, ' Annual JCAE Symposium, Journal of Contemporary Accounting and Economics.(*為通訊作者), Jan. 2018
2017 Yu-Tzu Chang*;Dan Stone, 2017.09, 'Auditor Impression Management: Evidence from Governmental Audit Proposals, ' 2017 Annual Conference of Japan Accounting Association, Hiroshima University.(*為通訊作者), Sep. 2017
2017 Yu-Tzu Chang*;Dan Stone, 2017.08, 'Firm Size and Audit Proposal Readability: Do Readable Proposals Win Audit Engagements?, ' 2017 American Accounting Association annual meeting, American Accounting Association.(*為通訊作者), Aug. 2017
2016 Yu-Tzu Chang*;Dan Stone, 2016.08, 'What Do Auditors Promise Prospective Audit Clients? Evidence from Governmental Audit Proposals, ' AAA annual conference, American Accounting Association.(*為通訊作者), Aug. 2016
計畫類別 年度 計畫名稱 參與人 職稱/擔任之工作 計畫期間 補助/委託或合作機構
科技部 112 關鍵查核事項之揭露：對盈餘管理、盈餘資訊性及查核程序之影響(3/3) 張祐慈 計畫主持人 2025.08 ~ 2026.07 國科會
科技部 112 關鍵查核事項之揭露：對盈餘管理、盈餘資訊性及查核程序之影響(2/3) 張祐慈 計畫主持人 2024.08 ~ 2026.07 國科會
科技部 112 關鍵查核事項之揭露：對盈餘管理、盈餘資訊性及查核程序之影響(1/3) 張祐慈 計畫主持人 2023.08 ~ 2026.07 國科會
科技部 110 運用機器學習探索PCAOB檢查報告與審計品質之關聯性(2/2) 張祐慈 計畫主持人 2022.08 ~ 2023.07 國科會
科技部 110 運用機器學習探索PCAOB檢查報告與審計品質之關聯性(1/2) 張祐慈 計畫主持人 2021.08 ~ 2023.07 國科會
科技部 108 美國證券交易委員會問詢函：財報信息披露行為變化的決定因素和後果 張祐慈 計畫主持人 2019.08 ~ 2021.07 國科會
科技部 106 關鍵查核事項、會計師任期與審計品質之關聯性研究(2/2) 張祐慈 計畫主持人 2018.08 ~ 2020.01 國科會
科技部 106 關鍵查核事項、會計師任期與審計品質之關聯性研究(1/2) 張祐慈,張祐慈 計畫主持人 2017.08 ~ 2020.01 國科會
科技部 105 審計專業懷疑態度和審計品質之關聯性：從PCAOB檢查報告中看證據 張祐慈 計畫主持人 2016.08 ~ 2017.07 國科會
科技部 105 誰是贏家？審計提案成功與否分析 張祐慈 計畫主持人 2016.03 ~ 2017.10 國科會
國家 學校名稱 系所 學位 期間
美國 University of Kentucky, Lexington, KY Accounting 博士 2011.08 ~ 2015.05
經歷類別 服務機關名稱 單位 職務 期間
校內本職 政治大學 會計學系 副教授 2024.08 ~ 迄今
校內本職 政治大學 會計學系 副教授 2020.08 ~ 2024.02
校內本職 政治大學 會計學系 助理教授 2015.08 ~ 2020.08
類別 年度 獎項名稱 頒獎單位
校內 109 國科會研究獎勵 科技部(國科會)