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Submitted on: 14 January 2006.
Revised on: 15 February 2006.
Accepted on: 30 March 2006.
___________________Journal of Accounting Review---NATL CHENGCHI UNIV
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Submitted on: 07 October 2016.
Revised on: 26 November 2016.
Accepted on: 30 December 2016.
___________________Journal of Accounting Review---NATL CHENGCHI UNIV
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Submitted on: 18 September 2020.
Revised on: 08 October 2020.
Accepted on: 03 November 2020.
___________________Journal of Accounting Review---NATL CHENGCHI UNIV
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