Page 61 - 35-1
P. 61
NTU Management Review Vol. 35 No. 1 Apr. 2025
Author Biography
Yuan-Tang Tsai
Yuan-Tang Tsai received his Ph.D. in Accounting from National Taiwan University.
Dr. Tsai is currently an Assistant Professor in the Department of Accountancy at National
Taipei University. His major research interests include corporate governance and
accounting information quality.
*Xing-Rong Li
Xing-Rong Li received her Master’s degree from the Department of Accountancy at
National Taipei University. She is currently a first-year Ph.D. student in the Department of
Accounting at National Taiwan University.
*E-mail: d13722003@ntu.edu.tw
本文榮獲財團法人宋作楠先生紀念教育基金會 111 年度碩士論文獎，作者感謝財團法人宋作楠先
生紀念教育基金會及匿名評審於本文的寶貴意見。
53
