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Submitted on: 06 January 1999.
Revised on: 03 February 1999.
Accepted on: 19 February 1999.
___________________Journal of Accounting Review---NATL CHENGCHI UNIV
Submitted on: 25 July 1998.
Revised on: 21 November 1998.
Accepted on: 08 January 1999.
___________________Journal of Accounting Review---NATL CHENGCHI UNIV
Submitted on: 27 August 2003.
Revised on: 16 October 2003.
Accepted on: 01 November 2003.
___________________Journal of Accounting Review---NATL CHENGCHI UNIV
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Submitted on: 13 June 2009.
Revised on: 29 August 2009.
Accepted on: 27 October 2009.
___________________Journal of Accounting Review---NATL CHENGCHI UNIV
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Submitted on: 17 February 2015.
Revised on: 22 May 2015.
Accepted on: 12 July 2015.
___________________Journal of Accounting Review---NATL CHENGCHI UNIV
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