| Affiliation: | 1. Department of Accounting, National Taiwan University, No. 1, Sec. 4, Roosevelt Road, Taipei 106, Taiwan;2. National Taiwan University, Taiwan;3. Graduate Institute of Accounting, National Chung Hsing University, Taiwan;1. Department of Accounting, National Taiwan University, No. 1, Sec. 4, Roosevelt Road, Taipei 106, Taiwan;2. National Taiwan University, Taiwan;3. Graduate Institute of Accounting, National Chung Hsing University, Taiwan;1. Institute of Management Sciences, Peshawar, Pakistan;2. School of Accountancy, College of Business, Massey University, Auckland, New Zealand;1. School of Accounting, Curtin Business School, Curtin University, GPO Box U1987, Perth, Western Australia 6845, Australia;2. School of Accounting and Finance, The Business School, University of Adelaide, 10 Pulteney Street, Adelaide, South Australia 5005, Australia;1. Department of Respiratory and Critical Care Medicine, Tongji Hospital, Tongji Medical College, Huazhong University of Science and Technology, Wuhan, China;2. Key Laboratory of Respiratory Diseases, National Ministry of Health of the People’s Republic of China and National Clinical Research Center for Respiratory Disease, Wuhan, China;1. University of Macerata, Department of Economics and Law, via Crescimbeni 20, I-62100, Macerata, Italy |
