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NTU Management Review Vol. 36 No. 1 Apr. 2026

Author Biography
*Wen-Ching Chang
Wen-Ching Chang received her Ph.D. in Accounting from National Chengchi
University and currently serves as a Professor in the Department of Accounting at National
Changhua University of Education in Taiwan. Her research interests include auditing
and earnings management. Her research has appeared in the publications such as British
Accounting Review, European Accounting Review, International Review of Economics
and Finance, Abacus, Emerging Markets Finance and Trade, The International Journal
of Accounting, Asia-Pacific Journal of Accounting and Economics, Journal of Accounting
and Public Policy, Journal of Management (in Chinese), Sun Yat-Sen Management Review
(in Chinese), Journal of Accounting Review (in Chinese), Taiwan Accounting Review (in
Chinese), Journal of Contemporary Accounting (in Chinese), NTU Management Review (in
Chinese), Review of Securities and Futures Markets (in Chinese), Journal of Management
and Systems (in Chinese), and Management Review (in Chinese).

*E-mail: wcchang@cc.ncue.edu.tw
The author gratefully acknowledges the comments and suggestions from the associate editor and the
two anonymous referees. I am also grateful for the financial support from the National Science and
Technology Council [NSTC 112-2410-H-018-036].
作者由衷感謝領域主編與兩位匿名評審委員惠賜寶貴意見，使本論文更臻嚴謹及完善。本研究承
蒙國科會經費補助（編號：NSTC 112-2410-H-018-036），特此致謝。

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