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    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)

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    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)