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

Do Government Initiatives and Reasons for Auditor-Client Realignment Influence Audit Fees and Audit Quality? Evidence from China 256 Author Biography Nen-Chen Richard Hwang Nen-Chen Richard Hwang is a Professor of Accounting at California State University, San Marcos. Dr. Hwang also served as a faculty member at Chinese University of Hong Kong and worked at KPMG–Taipei previously. Dr. Hwang’s research interests include audit judgments, earnings management, regulations and public policies, and accounting information systems. Dr. Hwang has published in Auditing: A Journal of Practice and Theory, Journal of Management Accounting Research, Journal of Accounting and Public Policy, Abacus, The International Journal of Accounting, Issues in Accounting Education, International Journal of Accounting Information Systems, International Journal of Production Research, Journal of Multinational Financial Management and Managerial Finance, among others . *Wu-Po Paul Liu Wu-Po Paul Liu is an Assistant Professor of Accounting at National Cheng Kung University, Taiwan. Dr. Liu received his doctoral degree in Accounting from Florida International University and master degree in Accounting from National Cheng Kung University, Taiwan. Dr. Liu’s research focuses on auditing, regulations and policies, corporate governance, and financial reporting issues. Dr. Liu has made several presentations in academic conferences. *E-mail: paulliu@gs.ncku.edu.tw We gratefully acknowledge the guidance provided by Professor Chi-Chun Liu (the co-editor) and Professor Hua-Wei Huang (the co-editor) throughout the entire review processes of the manuscript. We also are indebted to both anonymous reviewers for their insightful comments and valuable suggestions which have improved the quality of this paper. Travel expenses to the first author and the CSMAR database are funded by 2014 Research Top-Notch Project, National Cheng Kung University, Taiwan.