1. Research in Financial Reporting, Auditing and Governance Professor Chan-Jane Lin GMBA Thesis Workshop Dec 8, 2015

2. 2 2 Determinants of financial reporting quality Top Management Decisions 1.Operating, Financing and Investment activities 2. Accounting and Disclosure Policies Corporate Governance External Auditor Regulations Financial Reporting Quality Financial Analysts Capital Market Top Management Labor Market Market for Corporate Control Financial Reporting Standards

3. 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 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

4. 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)

5. 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)