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Shaio Yan Huang
Researcher at National Chung Cheng University
Publications - 43
Citations - 1115
Shaio Yan Huang is an academic researcher from National Chung Cheng University. The author has contributed to research in topics: Audit & Earnings management. The author has an hindex of 14, co-authored 42 publications receiving 890 citations. Previous affiliations of Shaio Yan Huang include Feng Chia University.
Papers
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The effect of online privacy policy on consumer privacy concern and trust
TL;DR: A significant relationship between the content of privacy policies and privacy concern/trust; willingness to provide personal information and privacy concerns; privacy concern and trust is found.
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An empirical study of on-line tax filing acceptance model: Integrating TAM and TPB
TL;DR: Wang et al. as discussed by the authors integrated theory of planning behavior (TPB) and technology acceptance model (TAM) to investigate the determinants affecting taxpayers' on-line tax filing.
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Detecting the financial statement fraud
TL;DR: This study uses both expert questionnaires and data mining techniques to sort out the different fraud factors and then rank the importance of them and the differences between different data mining tools and expert judgments are compared to provide more insights as a research contribution.
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Fraud detection using fraud triangle risk factors
TL;DR: The Analytic Hierarchy Process (AHP) shows that the most important dimension is Pressure/Incentive and the least one is Attitude/rationalization, which provides a significant advantage to auditors and managers in enhancing the efficiency of fraud detection and critical evaluation.
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Alternative diagnosis of corporate bankruptcy
TL;DR: The empirical results show that neuro fuzzy demonstrates a better accuracy rate, lower misclassification cost and higher detecting power than does logit regression, meaning neuro fuzzy could be a great help in providing warnings of impending bankruptcy.