學術出版

Publications, Working Papers & Conference Presentations

📄 期刊論文 (Journal Publications)

機器學習於銷售預算之應用：一項方法論比較與教學案例

張修瑋 * (2025)
會計審計論叢
✅ Accepted (2026/04/15) | Forthcoming

Environmental Externalities and Optimal Commodity Taxation Under ECSR

Wu, T. C., Chang, H. W., & Chang, C. J. (2026)
The Manchester School, 1-23 | DOI: 10.1111/manc.70046
SSCI IF 1.1 · 國科會經濟學門 B級

The Choice of International Commodity Tax Principles Revisited

Wu, T. C., Chang, C. J.*, & Chang, H. W. (2025)
Scottish Journal of Political Economy
SCI IF 1.2 · SSCI · 國科會經濟學門 B+級

Multinational upstream firm and commodity tax principle

Wu, T. C., Chang, C. J.*, & Chang, H. W. (2025)
International Tax and Public Finance, 1-41
SCI IF 1.0 · SSCI · 國科會經濟學門 B+級

When the Material Information Is Not “Material”

Chang, H. W.*, Wang, P. Y., & Yu, J. W. (2025)
Journal of Accounting Review, 80(1), 164-241 | DOI: 10.6552/JOAR.202501_(80).0004
TSSCI 會計類核心第一級

Network externalities, trade costs, and the choice of commodity taxation principle

Wu, T. C., Yen, C. T.*, & Chang, H. W. (2023)
International Tax and Public Finance, 30(5), 1203-1224
SCI IF 1.0 · SSCI · 國科會經濟學門 B+級

The Moderating Role of Corporate Governance under Tariff Shocks

Chang, H. W., Wang, T., & Liu, C. (2023)
Available at SSRN 4464559

Pricing the Blame: How Event Attribution Shapes Audit Fees in Corporate Groups

余建緯、張修瑋 *
會計審計論叢 — 第一審 (Under Review)
🏆 2025 台灣會計學會年會 Best Academic Paper Award

名人執行長公開背書對供應鏈夥伴的影響

吳元利、張修瑋 *、王泰昌
中華會計學刊 — 第二審 (Under Review)
🏆 2025 台灣會計學會年會 Best Academic Paper Award

年份	研討會	論文
2025	Taiwan Accounting Association, Taipei	名人執行長公開背書對供應鏈夥伴的影響 🏆
2025	Taiwan Accounting Association, Taipei	Pricing the Blame 🏆
2023	Taiwan Accounting Association, Taipei	Navigating Supply Chain Crises
2022	Taiwan Accounting Association, Tainan	The Moderating Role of Accounting Quality
2022	AAA/Deloitte Doctoral Consortium, Texas	The Moderating Role of Accounting Quality
2021	Taiwan Economic Association, Taipei	Network Externalities & Trade Costs