Page 87 - 32.3

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

Author Biography
Yu-Lin Chen
Yu-Lin Chen is a Professor in the Department of Accounting Information, National
Taipei University of Business. His area of research expertise is managerial accounting
and sustainability. More specifically, Professor Chen’s primary research interests
concern management control systems, performance evaluation, incentive contract, and
sustainability topics, especially for emerging market related issues. Professor Chen has
published scholarly articles in Journal of Accounting and Public Policy, Accounting
and Business Research, Asia-Pacific Journal of Accounting & Economics, International
Review of Economics and Finance, Taiwan Accounting Review, Journal of Accounting
Review (formerly known as International Journal of Accounting Studies), Journal of
Contemporary Accounting, NTU Management Review, Journal of Management and
Business Research, Management Review, and Chiao Da Management Review.

*Mei-Chu Huang
Mei-Chu Huang is the Associate Professor of accounting at Chung Yuan Christian
University, and she received her Ph.D. in accounting from National Chengchi University,
Taiwan. She is teaching Financial Accounting, Intermediate Accounting, Business Ethics
and Financial Accounting Theory. Her research interests include issues in Financial
Accounting, Tax Accounting and Accounting Education. Her research has been published
in journals such as Review of Accounting and Auditing Studies, Asia-Pacific Journal of
Accounting & Economics, Management Review, and Journal of Contemporary Accounting.

*E-mail: selenah@cycu.edu.tw
We gratefully acknowledge helpful comments from the editors, and two anonymous referees. Financial
support provided to the first author by the Ministry of Education, Republic of China, is appreciated
(PBM107085).

77