V / 372
This issue collects 10 articles. In the area of accounting,
Wei and Chen
examine
whether auditor industry expertise enhances or constrains tax avoidance of clients using
listed companies in China as the setting, and find that auditor industry expertise is associated
with higher level of tax avoidance, especially when auditor independence is lower.
Examining another taxation issue but from a different angle with a different method,
Cheng,
Chung, and Ni
propose and experimentally investigate the relationship among social
pressure, commitments and dysfunctional behaviors of tax officials.
Yen, Chang, and Wu
draw on the theory of planned behavior and use questionnaire data from accounting
practitioners to examine the determinants of earnings management intention.
In view of the prevalence of the computer-mediated environment and the Internet,
Wang, Huang, and Yang
develop and empirically test a model that incorporates three facets
of social capital (structural, cognitive, and relational) as determinants of users’ knowledge
sharing behavior. The results based on the survey data from Facebook users in Taiwan show
that cognitive social capital exerts the strongest positive impact on Facebook users’
knowledge sharing and that knowledge sharing self-efficacy plays a mediating role. In
another marketing paper,
Cheng, Chuang, Chang, and Cheng
conduct four studies to
experimentally identify the boundary conditions of the nine-ending pricing effect when nine-
ending and zero-ending prices are separately, jointly, and sequentially evaluated.
There are two papers in the finance area.
Lee and Lo
analyze the structure of reverse
mortgages by decomposing the collateralized property value into six components. Such an
analysis can enable lenders to specifically assess profit, and effectively recognize potential
risks, and help borrowers make informed decisions.
Su, Lowe, Shih, and Li
test how cash
holding and cash value vary with corporate life cycle for firms listed on the Taiwan Stock
Exchange. In the organization behavior area,
Lin, Yang, and Lo
, using questionnaire data
from car salespeople, examine the relationships among job demand, job control, fairness
perception, burnout and learning effort. There is one paper in the information management
area. In view of the Judicial Yuan’s investment in information technology infrastructure and
information systems to boost performance, the study by
Wang, Lin, Chien, and Tzou
uses a
questionnaire survey with judicial personnel to examine the relationship between individual
performance and task-technology fit.
Editor’s Note