基本素養 Basic Literacy
□ 理論與實務並重
具備處理、分析與溝通企業會計資訊之實務能力
Practical Application
to ensure that the students develop a capability of processing, analyzing and conveying accounting information
□ 企業倫理與社會責任
維護專業道德、倫理及社會責任
Social Responsibility and Business Ethics
to encourage and help the students to develop social awareness and ethics in the accounting profession
□ 人文與法治涵養
培養人文素養與法治觀念
Humanities and Rule of Law
to help the students develop Humanities and understand the rule of Law
□ 創意學習
發展並運用新奇的、原則的或發明的學習方法
Creative Learning
Developing and using the novel, original or inventive learning methods
□ 國際觀
培養學生成為具有國際觀之會計專業人才
Global Awareness
to turn the students into accounting professionals with an international vision
□ 國際交流
鼓勵學生參與國際交換學生計畫
International Exposure
to encourage student to participate in international student-exchange programs.
核心能力 Competence
■ 專業知識能力
擁有理論和實務兼備的會計相關專業知識與態度
Professional Knowledge
to educate the students to possess professional knowledge and attitude in both accounting-related theories and practices
■ 領導溝通與合作
有效溝通及團隊合作的能力
Leadership, Communication and Cooperation
to help the students cultivate a capability of effectively communicating and cooperating with peers
□ 創新思考能力
提出創新性的會計及財務解決方案的能力
Development and Innovation ability
to help the students to be able to tackle accounting and finance challenges in an innovative manner
□ 創造性地解決問題
辨識、分析及創造性地解決會計及財務問題的能力
Ability to solve problems innovatively
to train the students to grow ability to identify, analyze and solve accounting and finance problems in an innovative manner
□ 批判能力
培養學生成為具有批判性思維之會計專業人才
Critical Thinking
to train the students to be accounting professionals who are able to think critically
課程概述 Course Description
This course covers the current positive theory research in corporate governance and financial reporting, especially major issues in the post-SOX and financial crisis era. Research design, methods of data collection and analysis and problems of measurement in accounting research are also discussed. Specific learning objectives of this course include: (1) Facilitate students understand and appreciate different types of corporate governance notions and relevant accounting literature; (2) Strengthen students’ communication and presentation skills; (3) Develop students’ ability to critique empirical accounting papers at a basic level; (4) Help students execute a well-structured accounting research proposal. This course covers the current positive theory research in corporate governance and financial reporting, especially major issues in the post-SOX and financial crisis era. Research design, methods of data collection and analysis and problems of measurement in accounting research are also discussed. Specific learning objectives of this course include: (1) Facilitate students understand and appreciate different types of corporate governance notions and relevant accounting literature; (2) Strengthen students’ communication and presentation skills; (3) Develop students’ ability to critique empirical accounting papers at a basic level; (4) Help students execute a well-structured accounting research proposal.This course covers the current positive theory research in corporate governance and financial reporting, especially major issues in the post-SOX and financial crisis era. Research design, methods of data collection and analysis and problems of measurement in accounting research are also discussed. Specific learning objectives of this course include: (1) Facilitate students understand and appreciate different types of corporate governance notions and relevant accounting literature; (2) Strengthen students’ communication and presentation skills; (3) Develop students’ ability to critique empirical accounting papers at a basic level; (4) Help students execute a well-structured accounting research proposal.
課程學習目標 Course Objectives
課程進度 Progress Description
| 進度說明 Progress Description | |
|---|---|
| 1 | Background of Research |
| 2 | Information Risk and Corporate Governance/ Be a Professor? |
| 3 | Financial Scandals in early 2000s and Research post Sarbanes-Oxley Act |
| 4 | Internal Governance: Board of Directors |
| 5 | Internal Governance: Executive Incentives, Compensation, Ownership, and Turnover |
| 6 | Internal Governance: Internal Control and SOX 404 |
| 7 | External Governance: Auditor SpecializationExternal Governance: Auditor SpecializationExternal Governance: Auditor Specialization |
| 8 | External Governance: Audit Quality |
| 9 | Audit Committee/Institutional Shareholders |
| 10 | External Governance: Analysts/Investors/Regulators/Ratings |
| 11 | Research Trend post Financial Crisis |
| 12 | Fair Value Financial Reporting |
| 13 | International Governance/Financial Reporting |
| 14 | Mid-term Exam |
| 15 | CSR/Other Special Issues |
| 16 | Project Presentation and Discussion/Instructor’s Feedback/Grading |
| 17 | Project Presentation and Discussion/Instructor’s Feedback/Grading |
| 18 | Project Presentation and Discussion/Instructor’s Feedback/Grading |
以上每週進度教師可依上課情況做適度調整。The schedule may be subject to change.
有關課程其他調查 Other Surveys of Courses
1.本課程是否規劃業界教師參與教學或演講? 否Is there any industry specialist invited in this course? How many times? No
2.本課程是否規劃含校外實習(並非參訪)? 否
Are there any internships involved in the course? How many hours? No
3.本課程是否可歸認為學術倫理課程? 否
Is this course recognized as an academic ethics course? In the course how many hours are regarding academic ethics topics? No
4.本課程是否屬進入社區實踐課程?
Is this course recognized as a Community engagement and Service learning course? Which community will be engaged?