1. Department of Accounting, Ming-Chuan University, 250, Zhong Shan N. Rd., Sec. 5, Taipei 111, Taiwan
2. Department of Economics, Soochow University, 56, Kueiyang St., Sec. 1, Taipei 100, Taiwan
3. Department of Applied Economics, Fo Guang University, No. 160, Linwei Rd., Jiaosi, Yilan County 262, Taiwan
4. Department of Business, National Open University, No. 172, Zhongzheng Road, Luzhou District, New Taipei City 247, Taiwan