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NTU Management Review Vol. 32 No. 3 Dec. 2022

Author Biography
Chan-Jane Lin
Chan-Jane Lin is a Professor at the Department of Accounting, National Taiwan
University. Professor Lin earned a Ph.D. degree from University of Maryland. Her
research interests lie in financial reporting, corporate governance, audit market and audit
quality. Her research has been published in accounting, business and finance journals,
including The Accounting Review, Contemporary Accounting Research, Auditing: A
Journal of Practice & Theory, Journal of Corporate Finance, Journal of Accounting
and Public Policy, Journal of Business Finance and Accounting, Pacific-Basin Finance
Journal, Asia Pacific Journal of Management, and Journal of Business Research.

*Hsiao-Yu Chen
Hsiao-Yu Chen is a Ph.D. Candidate in the Department of Accounting, National
Taiwan University. His research interests include auditing, government accounting, and
hospital accounting.

Hsiao-Lun Lin
Hsiao-Lun Lin is a Professor at 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, Advances in Accounting, International Journal of
Accounting Research, and Journal of Contemporary Accounting and Economics.

*E-mail: d04722003@ntu.edu.tw
We gratefully acknowledge helpful comments and suggestions from the editors and three anonymous
referees. We also thank the participants at the 2020 Contemporary Accounting Theory and Practice
Conference and 2020 Management and Medical Sciences Interdisciplinary Conference for their helpful
comments.

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