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

The Effects of Relaxing the Reconciliation Requirement in Foreign Private Issuers’ SEC Filings on Earnings Management Strategies: IFRS Adopters versus U.S. GAAPAdopters 132 Author Biography *Chia-Ling Chao Chia-Ling Chao is an associate professor in the Department of Accounting and Information Technology at National Chung Cheng University. She has over 16 years of teaching experience in the area of financial accounting and financial management. Her research activities have been structured around financial accounting. Her articles have been published in journals such as Review of Quantitative Finance and Accounting, Advances in Quantitative Analysis of Finance and Accounting, International Journal of Accounting Studies, NTU Management Review, and Sun Yat-Sen Management Review. Professor Chao is a member of CPA Australia. She is also a member for Distinguished Academic Achievement, Sigma Beta Delta International Honor Society in Business, Management, and Administration, U.S.A. She received her D.B.A. with concentration in accounting from Nova Southeastern University in 2003. Shwu-Min Horng Shwu-Min Horng is currently an associate professor in the Department of Business Administration at National Chengchi University. His research interests include supply chain management, electronic commerce, corporate governance, and applications of operations research. His articles have been published in journals such as Computers and Operations Research, Journal of Scheduling, IEEE Transactions on Semiconductor Manufacturing, Neurocomputing, Journal of Electronic Commerce Research, Total Quality Management and Business Excellence, Computer Communications, International Journal of Manufacturing Technology and Management, Management Review, Management Case Review, Review of Quantitative Finance and Accounting, Advances in *Email: actact@ccu.edu.tw We are grateful for helpful comments from Hua-Wei Huang (editor) and the two anonymous reviewers of NTU Management Review , Daniel A. Cohen, Youngki Jang, Yong Gyu Lee, and participants of the American Accounting Association 2016 Financial Accounting and Reporting Section Midyear Meeting. We gratefully acknowledge the financial support from the Ministry of Science and Technology of Taiwan, Republic of China (NSC103-2410-H-194-047). Errors and omissions are our responsibility.