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林哲弘 助理教授

Assistant Professor Che-Hung Lin 

Ph.D., Department of Business Administration (Major in Accounting), National Central University.

Specialty Financial Accounting, Cost and Management Accounting,Financial Statement Analysis and ERP Commercial Software.


Professional Experiences 

  • Assistant Professor, CTBC Business School, Taiwan. (2017.02-present)
  • Assistant Professor, Fortune Institute of Technology, Taiwan. (2016.02-2017.02)
  • Senior Audit Associate, Favorable Business Partner CPAs & Law Firm, Taipei. (2015.02-2016.02)
  • Assistant Professor, University of Ming Chuan, Taiwan. (2011.08-2015.02)
  • Lecturer, National Taipei University of Business, Taiwan. (2013.02-2015.02)

Peer Reviewed Journal Papers / Peer Reviewed International Proceedings 

Peer Reviewed Journal Papers

  1. Hsu, H., Lin, C.H. (林哲弘& Tsao, S. M. (2018). Founding Family and Auditor Choice: Evidence from Taiwan. Corporate Governance: An International Review, 26 (2), 118-142 (SSCI).
  2. Lin, C.H. (林哲弘). (2018). The Determinants of Achieving Family Business Excellence: Conservative Quality Perspective? Total Quality Management & Business Excellence, 29 (13-14), 1503-1520 (SSCI).
  3. Tsao, S.M., Lin, C.H. (林哲弘). (2016). Do Analysts’ Cash Flow Forecasts Help Investors? Actual Problems of Economics, 184 (10), 361-370 (Econlist).
  4. Lin, C.H. (林哲弘), Tsao, S.M., Hsu, S.Y. (2016). Does the Way of Compensation Disclosure Really Affect the CEOs Turnover-Performance Sensitivity? Journal of Accounting and Corporate Governance, 11 (2), 35-64 (Blind Review System).
  5. Tsao, S.M., Lin, C.H. (林哲弘), Chen, Vincent Y.S. (2015). Family Ownership as a Moderator between R&D Investment and CEO Compensation, Journal of Business Research, 68 (3), 599-606 (SSCI).
  6. Lin, C.H. (林哲弘), Hsu, Y. P. (2014). The Impact of Family Firm and Financial Crisis on International Diversification-Performance, Journal of Audit & Economics, 6, 89-93 (CSSCI).
  7. Tsao, S.M., Lin, C.H. (林哲弘) (2012). The Association between Founding Family Ownership and the Properties of Management Voluntary Earnings Forecasts, Soochow Journal of Accounting, 4 (2), 71-113 (Blind Review System).
  8. Tsao, S.M., Chi, H. Y., Lin, C.H. (林哲弘) (2011). Spillover Effects of Taiwan Direct Investment on Innovation activities of China Listed Companies, Soochow Journal of Accounting, 3 (2), 23-47 (Blind Review System).

Peer Reviewed International Proceedings    

  1. 林哲弘* & 曹壽民, (2019), 家族企業與現金持有政策,2019管理績效與策略研討會, 臺北/臺灣。
  2. 龔庭琬& 林哲弘, (2019), 家族企業與內部控制缺失之關聯性,2019管理績效與策略研討會, 臺北/臺灣。
  3. 何澍亞* &林哲弘, (2019), 家族企業對企業社會責任報告書的揭露意願?2019管理績效與策略研討會, 臺北/臺灣。
  4. Hsu, H.H., Lin, C. H., (林哲弘)* & Tsao, S. M. (2018), Does the socioemotional wealth perspective of a family matter when choosing a conservative finance strategy? 2018智慧金融與企業管理學術研討會,臺北/臺灣。
  5. Lin, C. H., (林哲弘)* & Tsao, S. M. (2017), Accounting conservatism and corporate diversification,2017會計理論與實務國際研討會暨亞洲會計學會聯合研討會, 臺北/臺灣。
  6. Lin, C. H., (林哲弘)* & Hsu, Y.P. (2016), Analyst cash flow forecasts and accrual quality,2016當前會計理論與實務研討會, 臺北/臺灣。
  7. 林哲弘*、徐永檳, (2015), 家族企業、總經理替換率與績效敏感度之關連性,2015當前會計理論與實務研討會, 臺北/臺灣。
  8. 林哲弘*、徐永檳, (2014), 控制股東與企業績效-不同觀點之探討,2014當前會計理論與實務研討會, 臺北/臺灣。
  9. Lin, C. H., (林哲弘)* & Tsao, S. M. (2013), Founding family ownership and audit quality,2013第五屆海峽兩岸會計學術研討會暨現代會計論壇, 臺北/臺灣。
  10. Lin, C. H., (林哲弘)* & Tsao, S. M. (2013), The determinants of CEO compensation in R&D-intensive industry: The moderating effects of family ownership,2013當前會計理論與實務研討會, 臺北/臺灣。
  11. 曹壽民、林哲弘*, (2012), 家族控制股權與自願性財務預測,2012當前會計理論與實務研討會, 臺北/臺灣。
  12. 曹壽民、林哲弘*、陳羿安, (2010), 家族企業與會計保守性,2010會計理論與實務研討會, 臺北/臺灣。
  13. 曹壽民、金成隆、林哲弘*, (2009), 股權結構與多角化,2009會計理論與實務研討會, 臺南/臺灣。
  14. 林哲弘*、李馨蘋, (2008), 資訊透明度、組織人事穩定度對經濟附加價值(EVA®)之關係-兼論台灣家族企業之影響,2008當前會計理論與實務研討會, 臺北/臺灣。
  15. 胡憲倫、蒲彥穎*、林哲弘, (2007),建構永續性會計制度績效評估模式之研究-以製造業為例,2007台灣環境資源永續發展之研討會, 桃園/臺灣。

Research Projects

Ministry of Science Technology
  1. Are family firms more likely to purchase directors’ and officers' liability insurance: The perspective of socioemotional wealth theory? 2019-2020. 108-2410-H-432-002-
  2. How to explain the cash holdings of family-controlled firms by the socioemotional wealth theory? 2017-2018. MOST 106-2410-H-432-003
College Student Research
    1. 家族企業對企業社會責任報告書的揭露意願? 2018-2019. 107CFDE100002.


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