李合龍 副教授 兼 系主任
- 系所：會計資訊系
- 研發領域：會計及稅務,財務金融
- 標籤： 財務管理
- 專長： 財務會計,公司治理,盈餘管理,財報分析
- 學歷：
逢甲大學-經濟所 碩士 1983年09月 ~ 1985年12月
逢甲大學-會計系 學士 1979年09月 ~ 1983年06月
- 經歷：
國立高雄科技大學-會計資訊系-副教授
- 電話：07-381-4526#16605
- 傳真：(07)383-2344(建工),(07)615-1302(燕巢)
1
COVID-19 疫情對關鍵查核事項(KAM)與審計品質的影響COVID-19 Impact of the Outbreak on Key Audit Matters (KAM) and Audit Quality
2
COVID-19疫情對高國際產業鏈結公司盈餘穩健性之影響The Impact of COVID-19 Epidemic on the Earnings Conservatism of Companies with High International Industrial Links
3
實施IFRS16租賃合約對影響股票報酬率變動因素之分析 - OB模式Impact of Implementing IFRS16 Lease Contract on Return on Stock - OB Model
4
COVID-19 疫情對公司資訊不對稱與現金持有之影響The Impact of the COVID-19 Pandemic on Information Asymmetry and Cash Holdings of Companies
5
新冠病毒疫情(COVID-19)對高國際產業鏈結公司之企業價值的影響The Impact of the COVID-19 on the Enterprise Value among High Link International Corporations
6
COVID-19疫情對審計公費與查核報告時間落差之影響The Impact of the COVID-19 Pandemic on the Audit Fees and the Audit Report lag
7
企業 ESG 投資在 COVID-19 疫情其對企業盈餘穩健性之影響The Impact Of ESG Investing On Corporate Accounting Conservation During The COVID-19 Pandemic
8
實施IFRS16租賃合約對股票報酬率之影響The Impact of the Implementation of IFRS16 Leasing Contracts on The Return on Stock
9
高國際產業鏈結企業在COVID-19疫情爆發前後的盈餘管理之研究The Effect of the COVID-19 on the Earning Management of High Internation-linked
10
實施IFRS15客戶合約後揭露合約項目對企業股票報酬率的影響-DID法The Influence of Disclourse IFRS 15’s Commitment on Return on Stock -by Difference in Difference Method
11
新冠疫情(COVID-19)爆發期間企業ESG投資對其市場風險的調節效果The moderation effect of corporate ESG investment in market risk during COVID-19
12
KAM對企業價值攸關性之關聯性-以投資人情緒作為調節變數The Relationship of KAM to the relevance of enterprise value - using investor sentiment as a moderating variable
13
新冠疫情(COVID-19)爆發期間對企業市場風險的影響The Impact of the COVID-19 Outbreak on Market Risk
14
新冠肺炎疫情(COVID-19)期間之供應鏈斷鏈對企業價值的影響The Impact of Supply Chain Disruption on Enterprise Value During the COVID-19 Pandemic
15
從康友KY與淘帝KY事件分析企業之盈餘管理行為Pharmally (KY)& TOPBI (KY) Event Analysis Earnings Management Behavior of Enterprises
16
實施IFRS16租賃合約對企業會計資訊的影響-DID法The Impact of IFRS16 on Corporate Accounting Information-by Difference in Difference Method
17
新冠肺炎疫情爆發期間之供應鏈衝擊對企業現金部位的影響The Impact of Supply Chain Shocks on the Cash Position of Enterprises during the Outbreak of COVID-19
18
新冠病毒疫情對企業盈餘管理行為的變化The Change of the COVID-19 on Earnings Management
19
新冠病毒疫情(COVID-19)對查核報告揭露關鍵查核事項之影響-DID法Impact of COVID-19 on Audit Reports Revealing Key Audit Matters-Difference in Differences Method
20
揭露關鍵查核事項(KAM)與公司治理機制之關聯性Relationship Between Key Audit Matter(KAM) and Corporate Governance Mechanisms
21
主簽會計師產業專精(任期)與揭露關鍵查核事項之關聯The Impact of CPA's Tenure on the Disclosure of Key Audit Matters
22
新冠病毒疫情(COVID-19) 資訊對股價與股票報酬率之影響The impact of COVID-19 information on stock prices and stock returns
23
新冠病毒疫情對公司價值的影響The Impact of the COVID-19 Outbreak on Corporate Value
24
新冠病毒疫情(COVID-19)爆發後對企業價值之影響-採DID法The impact of COVID-19 on corporate value- by Difference in Difference Method
25
企業依IFRS15認列合約項目與盈餘管理之關聯性The Relationship between IFRS15’s revenue contract and earning management
26
盈餘管理對揭露關鍵查核事項(KAM)資訊之影響The Impact of Earnings Management on Information Disclosure on Key Audit Matters'
27
會計師性別對揭露關鍵查核事項之影響The impact of CPA's gender on the disclosure of Key Audit Matters
28
新冠病毒疫情(COVID-19)對企業價值之影響The Impact of COVID-19 on Enterprise Value
29
投資人情緒與揭露關鍵查核事項關聯性The Association between Investor Sentiment and Disclose Key Audit Matter
30
新冠肺炎病毒疫情(COVID-19)與盈餘管理之關聯性The Relation of COVID-19 and Earnings Management
31
揭露關鍵查核事項之字數對審計公費與查核報告時間落差之影響Reveal the Impact of the Words of Key Auditing Matters on Audit Fee and Audit Report Lag
32
揭露關鍵查核事項之金額大小與盈餘品質之關聯性The Relation between Disclosure of Key Audit Matters on Amount of Money and Earnings Management
33
揭露關鍵查核事項之項數對企業價值攸關性A Study on the Value Relevance of Key Audit Matters’ Number and Corporate Value
34
實施IFRS 9金融工具對財報價值攸關性之影響The Effect of the Revision of IFRS 9 on the Value Relevance of Financial Reporting
35
實施IFRS 15客戶合約之收入對財報價值攸關性之影響The Effect of the Revision of IFRS 15 Revenue from Contracts with Customers on the Value Relevance of Financial Reporting
36
揭露關鍵查核事項對提升企業投資之調節作用Exposing the Role of Key Audit Matters in Improving the Adjustment of Corporate Investment
37
重複揭露相同關鍵查核事項(KAM)之資訊 與抑制企業盈餘管理之關聯性Repeated disclosure of the same key audit matters (KAM) relevance to restraining corporate earnings management
38
重複出現關鍵查核事項對企業價值攸關性之影響The Impact of Recurring the Key Audit Matters on the Corporate Value
39
揭露關鍵查核事項索引對會計資訊價值攸關性之影響The Effect of Index of KAM on the Value-relevance of Accounting Information
40
揭露關鍵查核事項字數與審計品質的關聯性The Relationship Between Disclosure Number of words of Key audit matters and audit quality
41
實施 IFRS 9 對綜合損益表中稅務資訊之價值攸關性的影響Impact of the implementation of IFRS 9 on the value relevance of tax information in the statement of comprehensive income
42
關鍵查核事項之數量對企業價值之增額攸關性The Relevance of Number of Key Audit Matters for Corporate Value
43
超額捐贈投資對研發型企業績效之調節效果The Moderate Effect of Incremental Donation on the Performance of Research-and-Design-Oriented Enterprises
44
會計人之溝通恐懼與人際溝通能力之衡量研究The research of accountants’ communication Apprehension and abilty
45
關鍵查核事項、財報附註揭露與企業盈餘管理之關聯性The relationship between key audit matters, notes to financial reports and corporate earnings management
46
營業活動現金流量之雙重現金流量表達對企業價值之增額攸關性The Effect of Incremental Relevance from Dual Cash Flow Presentation of Operating Activities on Firm’s Value
47
企業轉投資行為與企業價值之關聯性分析The Relationship Between Enterprise's Reinvestment and Firm's Value
48
企業存在價值最大化與盈餘管理的關聯性分析The Analysis of the Relationship Between Earnings Management and Maximum of Enterprise Value
49
企業存在價值溢酬對企業永續性價值之影響Department of Accounting National Kaohsiung University of Science and Technology