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

69 NTU Management Review Vol. 30 No. 2 Aug. 2020 Author Biography Jan-Zan Lee Jan-Zan Lee is a Professor of Accounting at National Taipei University. His research fields include auditing, financial accounting and corporate governance. He has published research articles in NTU Management Review, Taiwan Accounting Review, Chiao Da Mangement Review, Taiwan Economic Review, Journal of Management and Business Research, Management Review, Journal of Human Resource Management, Sun Yat-Sen Management Review, and Journal of Accounting Review. *Hsin-Chi Chen Hsin-Chi Chen is an Assistant Professor of Accounting at Tunghai University. His research fields include auditing, financial accounting and corporate governance. He has published research articles in Journal of Management Accounting Research, Journal of Accounting, Auditing, & Finance, Taiwan Accounting Review, Journal of Human Resource Management, Sun Yat-Sen Management Review, and Journal of Accounting Review.  Tsung-Yi Tsai Tsung-Yi Tsai is an Assistant Professor of Accounting and Information Department at Southern Taiwan University of Science and Technology. His research fields are auditing and financial accounting. He has published research articles in Sun Yat-Sen Management Review and Fair Trade Quarterly. *E-mail: mountain@thu.edu.tw