Skip to main content

and
  1. No Access

    Article

    Earnings management and government restrictions on outward foreign direct investment: evidence from Taiwanese firms

    This study examines whether firms engage in earnings management to overcome government policies on limiting outward foreign direct investment (FDI), and whether their earnings-management behavior is aligned wi...

    Rong-Ruey Duh, Audrey Wen-Hsin Hsu in Review of Quantitative Finance and Account… (2015)

  2. No Access

    Article

    Do internal controls improve operating efficiency of universities?

    Improving operating efficiency is one objective of internal controls (IC). This paper investigates the relationship between IC implementation and operating efficiency of universities. Using data from questionn...

    Rong-Ruey Duh, Kuo-Tay Chen, Ruey-Ching Lin, Li-Chun Kuo in Annals of Operations Research (2014)

  3. No Access

    Article

    Determinants and performance effects of management consultancy adoption in listed Chinese companies

    As China seriously lacks trained and experienced personnel at its current stage of development, management consultancy may be adopted as an economical solution to improve efficiency and performance. However, a...

    Huihua Chen, Rong-Ruey Duh, Hung C (Leon) Chan in Asian Business & Management (2011)

  4. No Access

    Article

    Non-audit service and auditor independence: an examination of the Procomp effect

    This paper examines whether non-audit service provision impairs auditor independence, and whether the degree of auditor independence in Taiwan changed in the wake of the 2004 Procomp scandal. The auditors invo...

    Rong-Ruey Duh, Wen-Chih Lee, Chi-Yun Hua in Review of Quantitative Finance and Accounting (2009)