Page 98 - 34-3

Do Tax Risk and Tax Avoidance Affect Firm Value?

Author Biography
Jenn-Shyong Kuo
Jenn-Shyong Kuo is a Professor in the Department of Accountancy, National
Taipei University. He received his Ph.D. from the Department of Accounting at National
Taiwan University. His research interests include tax accounting, tax and regulations,
empirical methods in accounting, government and not-for-profit organization research, and
performance evaluation. His research works have been published in NTU Management
Review, Economics of Education Review, Nonprofit and Voluntary Sector Quarterly,
Academia Economic Papers, Taiwan Economic Forecast and Policy, Taipei Economic
Inquiry, Journal of Management & Systems, Taiwan Journal of Applied Economics,
Journal of Social Sciences and Philosophy, Journal of Business Administration, Taiwan
Accounting Review, and Journal of Contemporary Accounting.

Chen-Ying Ko
Chen-Ying Ko received her Master’s degree in Public Finance from National
Chengchi University and currently serves as a revenue officer in the National Taxation
Bureau of Taipei, Ministry of Finance.

*Da-Kai Wu
Da-Kai Wu is an Assisant Professor in the Department of Accounting, Feng Chia
University. He received his Ph.D. from the Department of Public Finance at National
Chengchi University. His research interests include public finance, tax accounting, tax
law, and applied microeconometrics. His research works have been published in Taiwan
Economic Review, Academia Economic Papers, Taiwan Economic Forecast and Policy,
and Journal of Social Sciences and Philosophy.

Yi-Cheng Ho
Yi-Cheng Ho is a Professor in the Department of Public Finance, National Chengchi
University. She received her Ph.D. from the Department of Economics at Houston
University. Her research interests include tax accounting, governmental accounting, tax
and regulations, and government and not-for-profit organization research. Her research
works have been published in NTU Management Review, Nonprofit and Voluntary
Sector Quarterly, Economics of Education Review, Academia Economic Papers,
Taiwan Economic Forecast and Policy, Taipei Economic Inquiry, Journal of Business
Administration, Journal of Contemporary Accounting, Taiwan Accounting Review, and

88