Research in Financial Reporting,
Auditing and Governance
Professor Chan-Jane Lin
GMBA Thesis Workshop
Dec 8, 2015
Determinants of financial reporting
quality
Corporate Governance
Capital Market
Top Management
Labor Market
External Auditor
Top Management Decisions
Market for Corporate
Control
1. Operating, Financing
and Investment
activities
Financial Reporting
Standards
2. Accounting and
Disclosure Policies
Financial
Reporting Quality
Financial Analysts
Regulations
2
2
My research interest
• Financial reporting and earning quality
• Earning management (Do firms manage earning to meet certain objectives?)
• Determinants of earnings quality (regulations, standards, auditors, governance…)
• Audit quality and accounting profession
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Auditor tenure/rotation and its effect on audit quality
Auditor industry specialist and client acceptance decision
Audit fees disclosures and subsequent effect
Audit partner quality and capital market consequence
• Corporate governance and capital market impact
• Audit committee and compensation committee and their effect
• Family firm and investment decisions
Dissertation Examples
• Thesis (empirical studies)
• The Impact of IFRS Adoption on Audit Fees and the Industry Specialist Fee
Premium: A New Zealand Study (Hung, 2015)
• Going concern opinions after global financial crisis: the case of Taiwanese
Electronic Industry (Tsao, 2015)
• Top management pay-to-performance relation and compensation committee:
Evidence from Taiwan TSE and GTSM companies (Chen, 2014)
• The Disclosure of Material Weakness in Internal Control and Accruals Quality:
Evidence from Japanese Companies (Lai, 2013)
Dissertation Examples
• Case Study
• A Study on Transformation Strategy of the Listed Clean Room Turnkey
Construction Company (Chen, 2015 EMBA)
• A study of operating strategy for touch panel industry - the case of TPK
(Lin, 2014, EMBA)
• Comparative analysis
• Corporate governance and firm performance : Analysis of state-owned
firms in Taiwan(Wang 2013 EMBA)