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NTU Management Review Vol. 34 No. 2 Aug. 2024
Author Biography
Li-Han Chang
Li-Han Chang received his Master degree from Department of Accountancy, National
Taipei University. He is an auditor at PwC Taiwan.
*Han-Chung Chen
Han-Chung Chen received his Ph.D. in accounting from National Taiwan University.
He is an Assistant Professor at the Department of Accountancy, National Taipei University.
His work focuses specifically on non-GAAP reporting.
Kai-Wen Cheng
Kai-Wen Cheng is currently a Ph.D. Candidate in the Department of Accounting,
College of Management, National Taiwan University.
Chih-Hsien Liao
Chih-Hsien Liao received her Ph.D. in accounting from Case Western Reserve
University. She is a Professor of Accounting at the College of Management, National
Taiwan University. Her major research interests include financial accounting, executive
compensation, and corporate social responsibility.
*E-mail: hcchen@mail.ntpu.edu.tw
本文榮獲財團法人宋作楠先生紀念教育基金會 111 年度碩士論文獎，作者們非常感謝財團法人宋
作楠先生紀念教育基金會、領域編輯、兩位匿名評審人，以及政大會計系戚務君教授之寶貴意
見。
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