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

The Effect of the Dual-Signature Requirement on Audit Quality 36 Author Biography Hsiao-Lun Lin Hsiao-Lun Lin is a professor in the Department of Accountancy, National Taipei University. Lin’s research interest is auditing research, including audit quality and audit decision. Her research works have been published in many Taiwanese and international journals, including NTU Management Review, Taiwan Accounting Review, Asia-Pacific Journal of Accounting and Economic, Asian Review of Accounting, International Journal of Accounting Research, and Journal of Contemporary Accounting and Economics. *Rong-Ruey Duh Rong-Ruey Duh is a professor at the Department of Accounting, National Taiwan University. Professor Duh earned a Ph.D. degree from the University of Minnesota, Minneapolis. His research has been published in Accounting and Business Research, Accounting Horizons, Auditing: A Journal of Practice & Theory, Behavioral Research in Accounting, Journal of International Accounting Research, Journal of Management Accounting Research, The International Journal of Accounting, Review of Quantitative Finance and Accounting, and local journals including International Journal of Accounting Research, Journal of Management and Business Research, Management Review, NTU Management Review, and Taiwan Accounting Review. *E-mail: rrduh@ntu.edu.tw We gratefully acknowledge the helpful comments and suggestions from the editors and two anonymous referees. We also thank Professor Min-Jeng Shiue (the discussant) and the participants at the “Impact of Accounting on Regulation and Practice” conference in 2018 for their helpful comments.