Review of Accounting and Auditing Studies(RAAS)

Accounting , National Taiwan University

No. 1, Sec. 4, Roosevelt Rd., Da’an Dist., Taipei City 106319, Taiwan (R.O.C.)

Tel：886-2-33661110 ext.17

Fax：886-2-2363-8038

E-mail：raas100@ntu.edu.tw

Taiwan Accounting Education Foundation

7F, No. 13, Sec. 2, Jinan Rd., Zhongzheng Dist., Taipei City 100023, Taiwan (R.O.C.)

Tel：886-2-23577738

Fax：886-2-23223906

E-mail：raas@taef.org.tw