With National Taiwan University in turn this year, The Eleventh International Conference of the Journal of International Accounting Research (JIAR International Conference) is held at Regent Taipei Hotel on June 20 and 21. The conference focused on critical ESG issues, such as “How carbon pricing will affect a company’s financial conditions” and “The role that the board plays in ESG-related issues”.
Scholars from all over the world come together, recognizing the hard effort Taiwanese companies put in abiding by ESG standards. During the conference, TEJ shared the history of ESG development in Taiwan, and pointed out the role that TEJ ESG database and TEJ’s self-constructed index, TESG, had played and will play in the future. Notably, TEJ’s databases on corporate boards and management garnered substantial interest from the international scholarly community.
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More information on TEJ’s directors and supervisors dataset
Board of directors plays a vital role in corporate management, and the “Corporate Governance Best Practice Principles” states their duty, authority, and supervisory responsibility. TEJ offers comprehensive data on directors and supervisors of companies in Taiwan, including induction date, gender, attendance, professions, etc. From these data, this data facilitates a deeper understanding and monitoring of corporate governance systems.
During JIAR, TEJ also shared information on Taiwan CPA Attestation. Since 1983, Taiwan has mandated dual-signature from two CPAs on audit reports. In order to provide a better understanding of the effect of dual-signature requirement, TEJ sets up an audit quality database encompassing the complete historical data of audit reports. Moreover, a new version of audit report regulations hit the road in 2016. Through organizing the content, numbers, account, etc., TEJ establishes the KAM(Key Audit Matter) dataset, providing valuable data for scholarly research.
The JIAR conference provided a platform for foreign scholars to gain a deeper understanding of the stringent ESG standards upheld by Taiwanese companies. Additionally, given Taiwan’s pivotal role in the global technology industry, there is a growing academic interest in Taiwanese enterprises.
What role does TEJ play in international academic journals?
JIAR conference review: NTU Accounting Department
