This study applies the structure and operations of private universities' board to analyze the establishment of the structure and operating mechanism for the private universities boards as well as the relevance with school performance. The analysis of board forms shows that the numbers of...

This paper investigates the relationship between key factors of board composition and firm performance. We find that listed companies in Taiwan suffered from the divergence between stock-control rights and earnings-distribution rights, and the divergence of rights is negatively associated with...

The paper examines cognition from the viewpoint of internal management teams of private universities against satisfaction with school performance, applying the SEM model. Empirical results show that the board's operational effectiveness and attendance rate for internal important meetings held on...

This paper investigated the relationship among board leadership structure, shareholder rights, the divergence of responsibilities, and firm performance under a variety of conglomerate-controlling behaviors. Results revealed a negative correlation among chief executive officer (CEO) duality and...

This study applies the structure and operations of private universities' board to analyze the establishment of the structure and operating mechanism for the private universities boards as well as the relevance with school performance. The analysis of board forms shows that the numbers of...

Although researches have extensively studied the relationship between audit quality and financial reporting, little has been said about the consequences to auditors of financial reporting failure in terms of impairment of the audit information role. Based in Taiwan’s unique setting, we...

This study examines the factors that lead to issuing negative opinions on semiannual reports while issuing positive opinions in annual reports from the perspective of auditor-client relationships in listed companies in Taiwan. The empirical results show that the importance of the client is...

In this study, we investigated how chairmen of the board (COBs) and senior managers, who have professional education background, implement earnings management based on their professional knowledge. The empirical results showed that, regardless of whether COBs are concurrently holding positions...

Following International Accounting Standards (IAS) No. 39, Taiwan implemented the No. 34 and No. 36 Statement of Financial Accounting Standards (SFAS) that regulate the measurement and disclosure of financial instruments, respectively. Both IAS and Taiwan SFAS allowed companies to reclassifyʺ...

Following International Accounting Standards (IAS) No. 39, Taiwan implemented the No. 34 and No. 36 Statement of Financial Accounting Standards (SFAS) that regulate the measurement and disclosure of financial instruments, respectively. Both IAS and Taiwan SFAS allowed companies to reclassifyʺ...