1. a Department of Business Administration , National Central University , Jhongli, Taoyuan 320, Taiwan
2. b Department of Accounting , TamKang University , Tamsui, Taipei 251, Taiwan
3. c Leventhal School of Accounting, Marshall School of Business, University of Southern California , Los Angeles, CA 90089, USA
4. d Department of Business Administration , St. John's University , Tamsui, Taipei 251, Taiwan