臺大管理論叢 NTU Management Review VOL.30 NO.3

Society of Emergency Medicine, Infection Control Society of Taiwan (ICST), Taiwan College of Healthcare Executives, and The 17 th NTU EMBA student union. A special thank you goes to Yin Shu Tien Medical Foundation ( 尹書田醫療財團法 人 ), who co-sponsored NTU Management Review to support the “Management and Medical Sciences Interdisciplinary Conference” awards. We also appreciate the financial support from Deloitte Taiwan, Forestar Insurance Brokers, and KPMG Taiwan. The Conference launches new dialogues between multidisciplinary scholars. NTU Management Review aims to be an influential platform that connects the academia, market, and society globally. Furthermore, to promote interactions among management scholars in the Asia-Pacific region and around the world, the College of Management of National Taiwan University and College of Management of National Sun Yat-sen University will jointly hold the 2021 Management Concept and Application Conference: Asian Business Management under Macroeconomic Uncertainty on April 3 rd and 4 th , 2021 at Kaohsiung, Taiwan. The 2021 Conference at Kaohsiung aims to provide an academic forum for scholars to exchange research ideas and to offer suggestions for current and emerging issues regarding the development of Asia-Pacific firms and institutions. In spite of the uncertainty of COVID- 19 pandemic, we sincerely invite overseas scholars and practitioners who are unable to travel for the Conference to present virtually. (For more information, please check the following link: https://mcac2021.conf.tw ) As always, our appreciation goes out to the Research Institute for the Humanities and Social Science, Ministry of Science and Technology, Executive Yuan ( 行政院科技部人文 社會科學研究中心 ) for sponsoring our editorial personnel, who have been providing invaluable assistance to both the conferences and the publication. Last but not the least, we would like to thank T. N. Soong Foundation for their continuous support. To encourage research efforts in accounting, auditing, finance, taxation, information management, and general management in Taiwan, the Foundation has been sponsoring the Best Master’s Thesis Award since 1996. NTU Management Review has been publishing quite a few awarded research papers ever since. Introduction of this Edition This issue of NTU Management Review contains six research articles. We provide a brief glance at all of them as follows.