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members and the enhanced responsibilities of audit committee. The results suggest that firms

(1) having more severe agency conflicts, (2) with less compensation committee members

sitting on the audit committee, and (3) with more audit committee members being top

managers of other companies, are less likely to give equity-based compensation to audit

committee members.

A new call for paper on “Impact of Accounting on Regulation and Practices” was

announced in August, 2016. Guest editors of this special issue are Prof. Liu Chi-Chun from

National Taiwan University and Prof. Huang Hua-Wei (Solomon) from National Cheng

Kung University. This special issue is to better understand how accounting affects

regulations and practices, calling for creative thinking by innovative and novel

methodologies. All are welcomed to submit, and submission will be closed on July 1, 2017.

After initial review, candidates for final acceptance will be invited to a conference on this

particular issue held in January, 2018 at National Taiwan University. Please refer to the

announcement for possible topics or check the latest updates on

NTU Management Review

website for more details.

Finally, we are grateful to T. N. Soong Foundation for its continued support. To

encourage research in accounting, auditing, finance, taxation, information, and management

in Taiwan, the Foundation has sponsored the Best Master’s Thesis Award since 1996. Several

winning papers have been published in

NTU Management Review

since then.

NTU

Management Review

is especially grateful for the financial support from Dr. Samuel Yin,

President of Ruentex Financial Group, by way of Yin-Xun-Ruo Educational Foundation. Our

appreciation also goes to the Research Institute for the Humanities and Social Science,

Ministry of Science and Technology, and the Executive Yuan (

行政院科技部人文社會科學

研究中心

), for sponsoring the hiring of editorial assistants, who have been extremely

helpful throughout the publication.

Shu-Cheng Steve Chi

David Ming-Huang Chiang

San-Lin Chung