Information

Education:

 Accounting of National Taiwan University

Accounting of National Taiwan University

 Accounting of National Taiwan University

Research:

• Audit Quality 
• Audit Market 
• Behavioral Accounting Research
• Tax Planning

Course:

Papers

Year Journal
2017 黃朝信,林孝倫,會計準則禁止資產減損之迴轉與盈餘管理:中國實證,中華會計學刊(TSSCI),13(1),83-127
2016 林孝倫,林嬋娟,亞洲地區審計品質研究回顧,台大管理論叢(TSSCI),27(1),305-362
2016 H. L. Lin, and A. R. Yen,The Effects of IFRS Experience on Audit Fees for Listed Companies in China,Asia Review of Accounting,24(1),43-68
2016 Kuo, L. C., Lin, C. J., & Lin, H. L.,Auditor switch decisions under forced auditor change: evidence from China,Asia Review of Accounting,24(1),69-89
2016 林孝倫, 郭俐君 , 台灣會計師更換之市場反應,當代會計,17(2),235-264
2015 林嬋娟、林孝倫與羅勝議,我國上市公司審計公費資訊揭露對後續公費訂定之影響,中華會計學刊,11(2),203-239
2014 杜榮瑞、黃朝信、林孝倫,台灣管理會計文獻之回顧與評估,會計評論(TSSCI),58,33-99
2014 林孝倫、卓佳慶,中國會計師事務所經營效率分析:合併的影響,台大管理論叢(TSSCI),24(S1),175-201
2014 Chan-Jane Lin, Hsiao-Lun Lin, Ai-Ru Yen,Dual audit, audit firm independence, and auditor conservatism,Review of Accounting and Finance,13(1),65-87
2014 R.R. Duh, Hsiao-Lun Lin, Chee W. Chow,Connotative Meaning and the Challenges of International Financial Reporting/Auditing Standards Convergence: The Case of Taiwan’s Statement of Auditing Standards Number 33,Asia-Pacific Journal of Accounting & Economics,21(4),368-388
2013 林孝倫、林嬋娟,臺灣審計研究之回顧與前瞻,會計審計論叢,3(1),1-47
2013 林孝倫、何佳蓉,影響中國上市公司審計公費揭露與否與揭露品質之因素分析,當代會計,14(1),57-86
2010 杜榮瑞、林孝倫,法官對審計品質之評估:後果知?之影響,會計評論(TSSCI),(50),1-21
2010 林嬋娟、林孝倫、郭俐君、林佳薇,分析中國會計師事務所強制停業之原因-兼論客戶繼任會計師之選擇,貨幣觀測與信用評等,(85),41-51
2010 林志潔、林孝倫,從力霸案談台灣會計師財報不實之民刑事責任:一個實證的分析,台大法學論叢(TSSCI),39(3),223-288
2009 林嬋娟、林孝倫,會計師事務所規模、品牌與競爭程?對審計公費之影響:中國之實證,會計評論(TSSCI),(49),35-72
2009 林嬋娟/林孝倫,會計師事務所規模、品牌與競爭程度對審計公費之影響:中國之實證,會計評論(TSSCI),49,35-72

Seminar paper

Year Title
2018 林孝倫/杜榮瑞,會計師雙簽制度與審計品質,臺大管理論叢-會計對法規與實務的影響國際研討會,台北,台灣
2018 H. L. Lin/A. R. Yen,Auditor sanctions and the management of riskiness of audit client portfolios. Forthcoming,2018 Asia Pacific Management Accounting Accounting Association,Tokyo,Japan
2017 Hsiao-Lun Lin and Ai-Ru Yen ,Determinants and market valuation of audit or review decision: Evidence from regulatory changes in Taiwan ,Journal of Contemporary Accounting and Economics confoerence,Taipei,Taiwan
2015 Lin, H. L. and A. R. Yen.  ,The Effects of Big 4 Localization on Audit Quality in China.  ,2015 Annual Meeting of the American Accounting Association,Chicago,American
2013 Lin, H. L., and A. R. Yen. ,Market Reactions to Auditor Sanctions-Evidence from China ,25rd Asian-Pacific Conference on International Accounting, no. Issues. 2010.,Bali,Indonesia
2011 C. J. Lin, H. L. Lin, and A. R. Yen,Dual audit, audit firm independence, and audit quality: Evidence from China,2011 Annual Meeting of the American Accounting Association,Denver,American
2010 Lin, Hsiao-Lun, and Ai-Ru Yen,The effects of IFRS adoption on audit fees for listed companies in China.,Illinois International Accounting Symposium. Taipei,,Taipei,Taiwan
2010 H. L. Lin, and A. R. Yen,The Effects of IFRS Adoption on Audit Fees for Listed Companies in China,2010 Annual Meeting of the American Accounting Association,San Francisco,American
2010  Lin, C. J., H.L.  Lin, and L. C. Kuo,Auditor switch decisions under forced auditor change: Evidence from China,22nd Asian-Pacific Conference on International Accounting, no. Issues. 2010.,Gold Coast,Australia
2009 Duh, R. R. and H. L. Lin,A word of two translations: The case of assurance,2009 Annual Meeting of the American Accounting Association,NewYork,American

Book

Year Book
暫時沒有資料。

Research project

Unit Project Start Date Role
科技部 採用國際會計準則對審計公費之影響:中國之研究 2010/2/1 主持人
科技部 會計師事務所合併因素與事務所合併對審計品質之影響 2010/8/1 主持人
科技部 中國股權分置改革與國有企業改革對企業會計師選任的影響 2011/8/1 主持人
科技部 中國海外上市公司之研究 2012/8/1 主持人
科技部 企業誠信對市場與會計師決策之影響 2016/8/1 主持人
科技部 會計師事務所投入與審計品質之關聯性 2014/8/1 主持人
科技部 中國會計師事務所轉制、法律責任改變對會計師決策之影響(106-2410-H-305-015-MY2) 2017/8/1 主持人

Experience

Start Date End Date Experience Unit Role
2019 2019 專業顧問 第27屆國家磐石獎頒獎典禮 委員
2017 2019 專業顧問 科學工作園區管理局 委員
2017 2018 專業顧問 國家品質獎評會 委員

Honor

Year Project Awarder
2018 臺大管理論叢-會計對法規與實務的影響國際研討會最佳論文獎 台大管理論叢
2012 聯電經營管理論文獎 聯電