MBA

洪文杰

经济与管理公司教授、博士

简介

男、教授、博士

研究领域与成果

(I) 国际期刊

1.Wen-Jye Hung, Pei-Gi Shu, Yi-Yin Ruan, Yamin Wang. 2024. ''Collusion or Supervision? Auditor and Audit Firm—Tax Planning Perspective.'' Pacific Accounting Review. (ESCI, MOST, B+).
2.Wen-Jye Hung, Lingyu Gong, Yamin Wang, Yan Wang. 2024. ''Auditor Industry Specialization and Income Smoothing.'' Humanities and Social Sciences Communications. 11, 910. (SSCI).
3.Wen-Jye Hung, Qiu Qiang, Feng Ziqi, Wang Yamin. 2023. ''Industry Specialization in Audit and Audit Risk Reduction: Examining Audit Report Lag.'' Journal of Financial and Economics Theory. 5, P.73-85.
4.Wen-Jye Hung, Pei-Gi Shu, Ya-Min Wang, Tsui-Lin Chiang. 2023. ''Auditing Industry Specialization and Derivatives Use for Earnings Management: Evidence from China.'' International Journal of Emerging Markets.
5.Wen-Jye Hung, Tsui-Lin Chiang, Yi-Yin Ruan. 2022. ''Is Accountant Industry Specialization A Panacea? Perspective of Financial Distress in China.'' Advances in Quantitative Analysis of Finance and Accounting. 19, P.25-63. DOI: 10.6293/AQAFA.202212_19.0002
6.Wen-Jye Hung, Tsui-Lin Chiang, Yamin Wang, Jian Hua. 2022. ''Abnormal Audit Fees and Earnings Response Coefficient: A Study on China’s Listed Companies.'' Advances in Quantitative Analysis of Finance and Accounting. 19, P.186-212. DOI: 10.6293/AQAFA.202212_19.0006
7.Wen-Jye Hung, Tsui-Lin Chiang, Yi-Yin Ruan, Wen-Yu Chen. 2022. ''Non-Arm's-Length Transfer Pricing and Related-Party Transactions.'' Advances in Quantitative Analysis of Finance and Accounting. 19, P.145-185.
8.Wen-Jye Hung, Tsui-Lin Chiang, Ya-Min Wang, Qi Luo. 2022. ''Related-Party Transactions and Tax Planning.'' Advances in Intelligent Systems and Computing. P.63-75.
9.Wen-Jye Hung, Li Yu Tseng, Jung Hsiang Chang, Yi-Yin Ruan. 2020. ''Hotels’ Operational Performance through Intellectual Capital.'' Management Science Informational and Economic Innovation Development Conference.
10.Wen-Jye Hung, Qiu Qiang. 2019. ''Re-examination of Audit Firm Size and Audit Quality: A Comparative Study.'' Friends of Accounting. 18:140-146.
11.Wen-Jye Hung, Pei-Gi Shu, Tsung-Kang Chen, Wei-Fang Hsu. 2018. ''Auditor Specialization and Client Cash Holdings: An Information Asymmetry Perspective.'' Advances in Quantitative Analysis of Finance and Accounting. 16, P.147-161.
12.Wen-Jye Hung, Pei-Gi Shu, Tsung-Kang Chen, Wei-Lang Chang. 2018. ''Uncertainty of Client Importance and Information Asymmetry.'' Advances in Quantitative Analysis of Finance and Accounting. 16, P.32-76.
13.Pei-Gi Shu, Tsung-Kang Chen, Wen-Jye Hung. 2015. ''Audit Duration Quality and Client Credit Risk.'' Asia-Pacific Journal of Accounting & Economics. 22(2), P.137-162. (SSCI, MOST, A-).
14.Pei-Gi Shu, Tsung-Kang Chen, Wen-Jye Hung, Tsui-Lin Chiang. 2013. ''Economic Dependence and Reputation Concern for Audit Firms.'' Review of Pacific Basin Financial Markets and Policies. 16(2).
(II) 纵向项目福建省自然科学基金:
2项一般项目完成(项目负责人)。
福建省科技计划项目:1项完成(参与者)。
(III) 横向项目
国际税务研究(委托单位:福建省税务局):已完成,论文在福建省排名第三。
(IV) 国际会议
美国会计协会年会:29篇(2013-2025)
欧洲会计协会:2篇(2025)
世界公司会计大会:1篇(2020)
世界会计师大会:4篇(2019)