Teng-Sheng Sang, Ph.D. Associate Professor Department of Accounting College of Business, Chung Yuan Christian University

Size: px
Start display at page:

Download "Teng-Sheng Sang, Ph.D. Associate Professor Department of Accounting College of Business, Chung Yuan Christian University"

Transcription

1 Teng-Sheng Sang, Ph.D. Associate Professor Department of Accounting College of Business, Chung Yuan Christian University Academic Background Ph.D. Accounting, National Taipei University, Taiwan, Qualification Scholarly Academic Work Experience Work Experience Teaching Academic Associate Professor, Department of Accounting, CYCU (August, Present), Chung Li, Taiwan. Assistant Professor, Department of Accounting, CYCU (August, July, 2013), Taiwan, Taiwan. Lecturer, Yu Da University (August, July, 2009), Taiwan, Taiwan. Courses Taught Courses from the Teaching Schedule: Advanced Accounting I, Advanced Accounting II, Advanced Managerial Accounting, Auditing (I), Auditing (II), Auditing Sampling, Business Ethics, Business Research Methods, Econometrics(II), Seminar on Corporate Governance, Statistics(2), Statistics(I), Taxation Literature Review Intellectual Contributions Intellectual Contributions Grid Category BDS AIS TLS Total Articles in Refereed Journals Publications in Refereed Conference Proceedings Presentations of Refereed Papers Refereed Articles Applied or Integrative/application Scholarship Liao, Y., Kao, L., & Sang, T. (2018). Does auditor's industry expertise mitigate the book-tax difference of its client? Taiwan Economic Review*, 46 (1), Liao, Y., San, T., & Kao, L. (in press, 2018). Managerial legal liability coverage and corporate tax avoidance. Sun Yat-Sen Management Review*. Kao, L., & Sang, T. (2016). The Exploratory Study of Business Tax Avoidance and Earnings Management-Evidence from Taiwan. Chung Yuan Management Review*, 14 (2), Liao, Y., Kao, L., Sang, T., & Wu, K. (2014). Corporate Social Responsibility and Accounting Conservatism. Journal of Commercial Modernization*, 7 (4),

2 Kao, L., Sang, T., & Chang, H. (2014). Book Tax Difference and Earning Quality. Chung Yuan Management Review*, 12 (2), Sang, T., Kao, L., Chang, H., & Ting, C. (2014). The Impact of the Implementation of the Specifically Selected Goods and Services Tax Act on Stock Return of the Building Material and Construction Industry. Chung Yuan Management Review*, 12 (1). Liao, Y., & Sang, T. (2013). The association between substantial non-audit services and audit quality: Evidence from special audit of internal control system. Taiwan Accounting Review*, 9 (1), Sang, T., Lee, H., Huang, C., & Chen, H. (2011). The Basic Tax and Earnings Management. Taiwan Accounting Review*, 7 (2), Huang, C., Lee, H., & Sang, T. (2009). Management Earnings Forecasts Information Transfers between Related Industries: Evidence from Taiwan. NTU Management Review*, 19 (S2), Lin, C., Wang, C., & Sang, T. (2009). The Inflation-Hedging Ability of Taiwan Real Estate Stocks. Yu Da Academic Journal* ( 18), Basic or Discovery Scholarship Cheng, K., Peng, H., Chen, M., & Sang, T. (2010). The Impact of Professional Insurance on Investment, Independent Accountants' Legal Liability, and Their Audit Behavior. Journal of Management & Systems*, 17 ( 2), Refereed Proceedings Applied or Integrative/application Scholarship Sang, T., Liao, Y., & Ting, C. (in press, 2018). ASSESSING BOOK-TAX DIFFERENCES OF FIRMS WITH REPORTING CORPORATE SOCIAL RESPONSIBILITY: THE PERSPECTIVE OF. Milan (Italy), Accounting Department of Bocconi University. Lee, T., & Sang, T. (in press, 2018). EFFECTS OF TAX REGULATION EXPECTATIONS, OWNERSHIP STRUCTURE ON CORPORATE EARNINGS MANAGEMENT IN EMERGING. Milan (Italy), Accounting Department of Bocconi University. Liao, Y., Sang, T., & Kao, L. (in press, 2017). Directors' and officers' liability insurance and book-tax differences Taiwan Economic Association Conference. Liao, Y., Wu, G., Sang, T., & Kao, L. (in press, 2017). Corporate social responsibility and accounting conservatism-an instrumental stakeholder theory perspectve European Accounting Association Annual Meeting. Liao, Y., Kao, L., Sang, T., & Tseng, C. (in press, 2017). Does Client Importance Matter to Book-Tax Differences: American Accounting Association Annual Meeting. Liao, Y., Sang, T., & Kao, L. (in press, 2017). Directors' and officers' liability insurance and book-tax differences ACCOUNTING THEORY AND PRACTICE CONFERENCE. Sang, T., Liao, Y., & Kao, L. (in press, 2017). Directors' and officers' liability insurance and book-tax differences Taiwan Risk and Insurance Association Conference. Sang, T., & Chien, J. (in press, 2016). The Association Between Voluntary Establishment of Audit Committee and Business Valuation: Application of Propensity Score Matching Method. Department of Accountancy, National Cheng Kung University. Wu, K., Sang, T., Kao, L., & Liao, Y. (2014). CORPORATE SOCIAL RESPONSIBILITY AND ACCOUNTING CONSERVATISM. Joint Conference of 26th ASIAN-PACIFIC CONFERENCE ON INTERNATIONAL ACCOUNTING ISSUES and 2014 ACCOUNTING THEORY AND PRACTICE CONFERENCE. Wu, G., Sang, T., Kao, L., & Liao, Y. (in press, 2014). Corporate Social Responsibility and Accounting Conservatism ACCOUNTING THEORY AND PRACTICE CONFERENCE. Sang, T., & Soong, Y. (2014). THE IMPACT ON THE EARNINGS MANAGEMENT AND BUSINESS VALUATION OF THE BUILDING MATERIAL AND CONSTRUCTION INDUSTRY AFTER THE IMPLEMENTATION OF THE SPECIFICALLY SELECTED GOODS AND SERVICES TAX ACT. Joint Conference of 26th ASIAN-PACIFIC CONFERENCE ON INTERNATIONAL ACCOUNTING ISSUES and 2014 ACCOUNTING THEORY AND PRACTICE CONFERENCE. Sang, T. (2013). The Enhancement of Pension Fund Contributory Rate and Discretionary Accruals under the Implementation of Labor Pension Act TRIA Annual Meeting & International Conference on Risk and Insurance. Sang, T., Yang, Jack J.W, Lin, C., & Chu, C. (2013). The Impact of the Implementation of Industrial Innovation Act on the Business Valuation of Electronic Industries Taiwan Economic Association Annual Conference.

3 Kao, L., Liao, Y., & Sang, T. (2013). The association between auditor industry expertise and book-tax differences Accounting Theory and Practice Conference-Taiwan Accounting Association. Kao, L., & Sang, T. (in press, 2012). The Exploratory Study on the Behavior of Business Tax Management and its Relations with Earning Management FAMT Annual Meeting. Sang, T., & Kao, L. (in press, 2012). The Impact of the Implementation of the Specifically Selected Goods and Services Tax Act on the Capital Market International Conference of Taiwan Finance Association. Sang, T., & Lee, H. (2011). The Value Relevance of Tax Exemptions Under the implementation of Alternative Minimum Tax International Conference of Taiwan Finance Association. Basic or Discovery Scholarship Sang, T., Yang, J., Lin, C., & Ting, C. (2013). The Impact of the Implementation of Industrial Innovation Act on the Business Valuation of Electronic Industries Chinese Management Association Annual Conference, Taipei: Chinese Management Association. Presentations of Refereed Papers International Sang, T. & Kao, L. (2012, April). The Impact of the Implementation of the Specifically Selected Goods and Services Tax Act on the Capital Market. Asian FA and TFA 2012 Joint International Conference, Taipei, Taiwan. Sang, T. (2009). The relationship between the tax incentives and earnings management under the implement of alternative minimum tax International Conference of Taiwan Finance Association, Chung Li, Taiwan. Sang, T. (2008). The Influence of Different Employee Bonus Schemes on Company Production and Employee Engagement: A Game Theoretic Approach. 2008; 9th; International Conference on Cross-Strait Economy and Trade Management, Hsinchu, Taiwan. Sang, T. (2007). The Analysis of the Wealth Effect of Stockholders of Integration of Business Income Tax and Individual Income Tax and Regulation of Promoting to Higher Grade of Industry th International Conference on Cross-Strait Economy and Trade Management, Hsinchu, Taiwan. Sang, T. (2007, June). The Association Between CPA Sanction and Agency Cost of Audit Clients Financial Accounting and Tax Practice International Conference, Kaohsiung, Taiwan. National Kao, L., Liao, Y., Sang, T., & Chang, H. (2013). The association between auditor industry expertise and book-tax difference Annual meeting and conference of Chunghua Association of Public Finance, Taipei, Taiwan. Kao, L. & Sang, T. (2012, December). The Study on the Behavior of Business Tax Management and Earning Mangement in Taiwan: Application of Panel Data Annual Conference of Public Finance Association, Taipei, Taiwan. Liao, Y., Sang, T., & Lin, H. (2010, November). The association between substantial non-audit services and audit quality: Evidence from special audit of internal control system Accounting Theory and Practice conference, Taipei, Taiwan. Huang, C., Sang, T., & Lee, H. (2007, November). The Basic Tax and Earnings Management Accounting Theory and Practice Conference, Taipei, Taiwan. Sang, T. (2007, November). The Impact of stock returns on specific company character under the amendment of Business Accounting Act Accounting Theory and Practice Conference, Taipei, Taiwan. Regional Sang, T. & Ting, C. (2014). The Enhancement of Pension Fund Contributory Rate and Discretionary Accruals under the Implementation of Labor Pension Act. ICAIT 2014 Conference, Chia yi, Taiwan. Sang, T., Ting, C., Chang, H., & Chu, C. (2014). Analysis of the Equity Valuation on the Electronic Industries-Evidence from the Implementation of Industrial Innovation Act. 16th Conference on Electronic Commerce & Online Marketing, Taipei, Taiwan. Kao, L. & Sang, T. (2012, November). The Exploratory Study on the Behavior of Business Tax Mannagement and its Relations with Earning Management Finance Alliance, Taichung, Taiwan. Wu, C., Sang, T., & Ting, M. (2009, July). The R&D Expenditure of Business and Return of Stock Price: Evidence from the Implement of Taiwan's Imputation Tax System Finance and Economics Theory and Practice Conference, Miaoli,

4 Grants Service Taiwan. Research 2015: Sang, T. The Association with Difference of IFRS and ROC GAAP and Accounting Conservatism and Cost, Principal Investigator, GOV-Ministry of Science and Technology (MOST), Taiwan. Teaching 2018: Sang, T. 1071Facilitate the Resources Integration of Teaching and Learning Enhancement, Principal Investigator, 2018: Sang, T. 1072Facilitate the Resources Integration of Teaching and Learning Enhancement, Principal Investigator, 2017: Sang, T. 1062Facilitate the Resources Integration of Teaching and Learning Enhancement, Principal Investigator, 2017: Sang, T. 1061Facilitate the Resources Integration of Teaching and Learning Enhancement, Principal Investigator, 2016: Sang, T. 1051Facilitate the Resources Integration of Teaching and Learning Enhancement, Principal Investigator, 2016: Sang, T. 1052Facilitate the Resources Integration of Teaching and Learning Enhancement, Principal Investigator, Service to the Institution University Assignments : Physical Education and Sport Committee Department of Accounting, CYCU Department Assignments : DAC Curriculum Committee : DAC Affairs Committee : DAC Outstanding Alumni Scholarship Verification Committee : DAC Sunlike Scholarship Verification Committee : DAC Technological and Vocational College Admission Committee : DAC Faculty Evaluation Committee : DAC Affairs committee : DAC Outsttanding Alumni Scholarship Vertification Committee : DAC Affairs Committee : DAC Curriculum Committee : DAC Undergraduate Admission Committee : DAC Affairs Committee : DAC Curriculum Committee College Assignments Chair: : UBM Program Affairs Committee

5 : College Affairs Committee : College Outstanding Counselor Recommendation Committee : DAC Faculty Evaluation Committee : College Affairs Committee : Program Coordinator Meeting : Program Affairs Committee for PhD Program in Business : College Assurance of Learning Committee : College Affairs Committee : College Executive Committee : College Executive Committee University Assignments Assurance Of Learning - Institutional Service: : Academic Affairs Committee : University Affairs Committee : Academic Affairs Committee : University Affairs Committee Service to the Profession Assurance of Learning - Professional Service 2018: 2018 Grader of Civil Service Junior Examination and Level Three Senior in Ministry of Examination. 2017: 2017 Drafter and Grader of Civil Service Special Examination for Local Governments in Ministry of Examination. 2016: 2016 Grader of Senior Professional and Technical Examinations in Ministry of Examination. 2016: 2016 Grader of Civil Service Junior Examination and Level Three Senior in Ministry of Examination. Reviewer - Article / Manuscript 2018: Journal of Contemporary Accounting. 2018: Journal of Contemporary Accounting. 2018: Journal of Business Administration. Honors/Awards Award 2012: 1st Accounting Theory and Practice Paper Award, National Federation of the Republic of China Society of Certified Public Accountants. Honor 2009:, Phi Tau Phi Scholastic Honorary Member.