Page 6 - 臺大管理論叢第33卷第1期

The other new board member is Professor Tsai-Hsin Chu（朱彩馨）, an excellent
scholar of the Department of E-learning Design and Management in Teachers College, Na-
tional Chiayi University. She excels in the research fields including E-learning and learn-
ing theory, IS implementation, post-adoption behavior, interpretive qualitative research
methodology, and knowledge management.
As always, our appreciation goes out to the Research Institute for the Humanities and
Social Sciences, National Science and Technology Council, Executive Yuan（行政院國家
科學及技術委員會人文社會科學研究中心）for sponsoring our editorial personnel, who
have been providing invaluable assistance to both the conferences and the publication, and
subsidizing of open access and digital spread.
Last but not the least, we would like to thank T. N. Soong Foundation for its
continuous strong support. To encourage research efforts in accounting, auditing, finance,
taxation, ESG, and accounting information management in Taiwan, the Foundation has
been sponsoring the Best Master’s Thesis Award since 1996. NTU Management Review
has been publishing quite a few awarded research papers ever since. We are also looking
forward to receiving groundbreaking papers from multiple academic fields of scholars.

Introduction of this Edition
The following is a brief introduction to each article published in this edition. The first
article “An Integrated Data-Driven Methodology for Auditor Performance Appraisals and
Auditor Assignment Optimization” in the field of operations and information management
by Wang aims to provide better solutions to the audit staff scheduling problems, with
which many financial holding companies in Taiwan have been struggling in recent years.
Wang proposes an integrated data-driven decision-making audit performance management
system—a two-stage data analysis model that integrates the random forest and differential
evolution technology—and analyzes the internal audit performance data (2016-2018)
collected from one particular financial holding company in Taiwan. The analysis confirms
that: (1) the two-stage model could accurately evaluate auditors’ performance under
different level of tasks, assigning appropriate duties, thereby strengthening financial
holding companies’ operational decision-making ; (2) the multi-objective mathematical
model constructed according to provision of professional courses, audit qualification
system, auditing tasks etc. could optimally help these companies classify the most
applicable action plans and dispatching rules; (3) the heuristic method is more feasible
than the conventional planning method when executing an audit project of the financial