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VOL. 35  NO. 1  April 2025





                          目錄


            1         The Financial Statement Comparability of Listed Foreign Firms in Taiwan:
                      The Effect of Board Interlocks and Financial Statement Fraud
                                                                       Yuan-Tang Tsai • Xing-Rong Li


            55        Utilizing Business Process Management (BPM) for Performance Improvement:
                      A Case Study of an Express Company in Taiwan
                                                                 Sonia Ming-Shiow Lo • Yu-Ming Chang


            89        The Effects of Economic Substance Act on Offshore Investment Structures
                      and Tax Avoidance
                                                          Ming-Chin Chen • Jui-Chih Wang • Chen-Yu Tsai


            141       The Impact of Economic Policy Uncertainty on Non-GAAP Earnings’ Quality
                                                   Sheng-Yi Lo • I-Lin Chen • Han-Chung Chen • Yun-Zhu Liu


            185       Call for Papers


            191       Guidelines
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