臺大管理論叢 NTU Management Review VOL.30 NO.2

VOL. 30 NO. 2 August 2020 Contents 目錄 1 ► The Effect of the Dual-Signature Requirement on Audit Quality Hsiao-Lun Lin ‧ Rong-Ruey Duh 37 ► The Relationship between Shared Audit Opinions and the Audit Quality of Group Enterprises’ Financial Statements-Based on the Audit Adjustment Jan-Zan Lee ‧ Hsin-Chi Chen ‧ Tsung-Yi Tsai 71 ► The Effects of Relaxing the Reconciliation Requirement in Foreign Private Issuers’ SEC Filings on Earnings Management Strategies: IFRS Adopters versus U.S. GAAP Adopters Chia-Ling Chao ‧ Shwu-Min Horng 135 ► Asymmetric Valuation Adjustments in Accumulated Other Comprehensive Income Shu Yeh ‧ Chuan-San Wang 175 ► The Benefits of Disclosing Internal Control Weaknesses: Evidence from Taiwanese Banks Li-Chun Kuo ‧ Yi-Ping Liao 211 ► Do Government Initiatives and Reasons for Auditor-Client Realignment Influence Audit Fees and Audit Quality? Evidence from China Nen-Chen Richard Hwang ‧ Wu-Po Paul Liu 257 ► The Effect of Corporate Social Responsibility Performance on Financial Risk Li-Peng Hsiao ‧ Weitzu Chen ‧ Jwu-Rong Lin 311 ► Predicting Future Performance Using Fair Value versus Historical Cost: Evidence from Investment Property Audrey Wen-Hsin Hsu ‧ Grace Shu-Hsing Wu ‧ Andrew Sbaraglia 335 ► Call for Papers & Guidelines