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NTU Management Review Vol. 33 No. 3 Dec. 2023

Author Biography
*Nai-Yng Liu
Nai-Yng Liu is an Assistant Professor in Graduate Institute of Accounting,
National Central University. Liu’s research interest is managerial accounting, including
management control system and cost accounting. Her research works have been published
in Taiwanese and international journals, including Taiwan Accounting Review, Journal of
Accounting Review, and Journal of Management Accounting Research.

Hsuan-Lien Chu
Hsuan-Lien Chu is a Professor at the Department of Accountancy, National Taipei
University. Professor Chu earned her Ph.D. degree from National Taiwan University. Her
research has been published in Journal of Management Accounting Research, Asia Pacific
Journal of Accounting and Economics, Health Care Management Review, Medical Care,
Taiwan Accounting Review, and Journal of Accounting Review.

Shuen-Zen Liu
Shuen-Zen Liu is a Professor at the Department of Accounting, National Taiwan
University. Professor Liu earned his Ph.D. degree from University of Pittsburgh. His
research has been published in Journal of Management Accounting Research, Health Care
Management Care, Health Care Management Science, and Medical Care.

*E-mail: naiyng@ncu.edu.tw
The authors gratefully acknowledge the helpful comments and suggestions from the editors and two
anonymous referees. The authors also thank Professor Hsiou-Wei Lin (the discussant) and the partici-
pants at the “Frontiers in Accounting and Finance” Conference in 2021 for their helpful comments.

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