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Tax Avoidance and Financial Statement Readability: The Role of Industry Specialization Auditor

Author Biography
Chia-Hui Chen
Chia-Hui Chen is an Associate Professor in the Department of Accounting at National
Dong Hwa University. She received her Ph.D. from the Department of Accounting
at National Cheng Kung University. Her research areas include financial accounting,
auditing, and corporate governance. Her research works have been published in NTU
Management Review, Journal of Accounting Review, Review of Securities and Futures
Markets, Taiwan Accounting Review, Journal of Management and Business Research, and
Sun Yat-sen Management Review.

*Pei-Yi Liu
Pei-Yi Liu is an Assistant Professor in the Department of Accounting at Tunghai
University. She received her Ph.D. from the Department of Accounting at National
Chengchi University. Her research areas include financial accounting, empirical
auditing research, and corporate governance. Her research works have been published in
Accounting Horizons, Expert Systems with Applications, Journal of Corporate Accounting
& Finance, Journal of Management and Business Research, and Sun Yat-sen Management
Review.

Sin-Pei Syu
Sin-Pei Syu received her Master's degree in Accounting from National Dong Hwa
University and currently serves as auditor in charge in Deloitte & Touche, Taiwan.

*E-mail: peaceliu@thu.edu.tw
We are grateful to the editors and two anonymous reviewers for valuable comments. Pei-Yi Liu also
acknowledge financial support from National Science and Technology Council, Taiwan (MOST
108-2410-H-029-001-MY2).

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