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

The Benefits of Disclosing Internal Control Weaknesses: Evidence from Taiwanese Banks 210 Author Biography *Li-Chun Kuo Li-Chun Kuo is an assistant professor in the Department of Accountancy, National Taipei University. Her research interests include auditor change, audit quality, internal control, etc. Her research has been published in Asia-Pacific Journal of Accounting and Economics, Asian Review of Accounting, Annals of Operations Research, and more. Yi-Ping Liao Yi-Ping Liao is an associate professor in the Department of Accounting, Fu Jen Catholic University. Her research interests include financial reporting, accounting for financial institutions, and disclosure quality, etc. Her work has appeared in Accounting Horizons, Journal of Accounting, Auditing, and Finance, Pacific-Basin Financial Journal, Asia-Pacific Journal of Accounting and Economics, and more. *E-Mail: lckuo@mail.ntpu.edu.tw We gratefully acknowledge the helpful comments and suggestions from two anonymous referees, Hua-Wei Huang, Chi-Chun Liu (the editors), Kun-Chih Chen, and Shu-Miao Lai (the discussants). We also thank the participants at the “Impact of Accounting on Regulation and Practice” Conference in 2018, the 2018 Hitotsubashi University-National Taipei University Accounting Joint Workshop, and the 2016 Asia-Pacific Management Accounting Association Annual Conference for their helpful comments.