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題名 高階經理人能力與審計公費之關聯性：以日本企業為例
The association between managerial ability and audit fees: evidence from Japan作者 李艾玟
Lee, Ai-Wen貢獻者 潘健民
李艾玟
Lee, Ai-Wen關鍵詞 高階經理人能力
審計公費
Managerial ability
Audit fee日期 2019 上傳時間 1-Jul-2019 10:41:01 (UTC+8) 摘要 過去研究審計公費之文獻，多著重在探討受查企業之營運績效及會計師事務所屬性與審計公費之關聯性，惟在探討受查企業之營運績效時，多使用產業特性解釋，忽略了企業高階經理人之人格特質同樣會對受查企業營運績效產生影響，故本研究以日本上市企業為樣本，探討高階經理人能力與審計公費之關聯性。實證結果顯示，在分析整體企業樣本時，高階經理人能力與審計公費不具顯著關聯性。在分析高階經理人能力較佳之樣本時，高階經理人能力與審計公費同樣不具顯著關聯性。然而，在分析高階經理人能力較不佳之樣本時，高階經理人能力與審計公費具有顯著負向關聯性，意即當高階經理人能力較不佳時，會導致較高之審計公費。
The key factors of audit fees pricing model have been mostly concentrated on the clients’ operational performances and auditors’ attributes. However, several studies use industrial characteristics to explain client’s operational performance and ignore that clients’ operational performance is in fact influenced by the personal characteristics of top managers in the same way. Using data of firms listed in the Tokyo Stock Exchange from 2005 to 2018, I investigate the association between managerial ability and audit fees. The empirical results show that there is no significant association between managerial ability and audit fees. Likewise, there is no significant correlation between managerial ability and audit fees for top managers that have higher managerial ability. Nonetheless, I find that managerial ability is negatively associated with audit fees for top managers that have lower managerial ability This result suggests that top managers with lower managerial ability are charged for higher audit fees.參考文獻 蘇裕惠與林寶珠，2007，因應J-SOX，在台日商之適用與遵循，會計研究月刊，第264期（11月）：98-107。Aier, J., J. Comprix, M. Gunlock, and D. Lee. 2005. The financial expertise of CFOs and accounting restatements. Accounting Horizons 19 (3): 123-135.Anthony, J. H., and K. Ramesh. 1992. Association between accounting performance measures and stock prices: a test of the life cycle hypothesis. Journal of Accounting and Economics 15 (2-3): 203-227.Baik, B., D. Farber, and S. Lee. 2011. CEO ability and management earnings forecasts. Contemporary Accounting Research 28 (5): 1645-1668.Banker, R. D., A. Charnes, and W. W. Cooper. 1984. Some models for the estimation of technical and scale inefficiencies in Data Envelopment Analysis. Management Science 30 (9): 1078-1092.Basioudis, I. G., and J. R. Francis. 2007. Big 4 audit fee premiums for national and office-level industry leadership in the United Kingdom. Auditing: A Journal of Practice & Theory 26 (2): 143-166.Bedard, J., and K. Johnstone. 2004. Earnings manipulation risk, corporate governance risk, and auditors’ planning and pricing decisions. The Accounting Review 79 (2): 277-304.Bertrand, M., and A. Schoar. 2003. Managing with style: The effect of manager on firm policies. The Quarterly Journal of Economics 118 (4): 1169-1208.Carcello, J. V., D. R. Hermanson, T. L. Neal, and R. R. Riley. 2002. Board characteristics and audit fees. Contemporary Accounting Research 19 (3): 365-384.Carmeli, A., and A. Tishler. 2004. Resources, capabilities, and the performance of industrial firms: A multivariate analysis. Managerial and Decision Economics 25 (6-7): 299-315.Chaney, P. K., D. C. Peter, and L. Shivakumar. 2004. Self-Selection of auditors and audit pricing in private firms. The Accounting Review 79 (1): 51-72.Charnes, A., W. W. Cooper, and E. Rhodes. 1978. Measuring the efficiency of decision making units. European Journal of Operational Research 2 (4): 429-441.Chemmanur, T. J., and I. Paeglis. 2005. Management quality, certification, and initial public offerings. Journal of Financial Economics 76 (2):331-368.Choi, J. H., C. Kim, J. B Kim, and Y. Zang. 2010a. Audit office size, audit quality, and audit pricing. Auditing: A Journal of Practice & Theory 29 (1): 73-97.Choi, J. H., J. B. Kim, and Y. Zang. 2010b. Do abnormally high audit fees impair audit quality? Auditing: A Journal of Practice & Theory 29 (2): 115-140.Choi, J. H., J. B. Kim, X. Liu, and D. A. Simunic. 2008. Audit pricing, legal liability regimes, and big 4 premiums: Theory and cross-country evidence. Contemporary Accounting Research 25 (1): 55-99.Craswell, A. T., J. R. Francis, and S. L. Taylor. 1995. Auditor brand name reputations and industry specialization. Journal of Accounting and Economics 20 (3): 297-322.DeAngelo, L. E. 1981a. Auditor independence, low balling and disclosure regulation. Journal of Accounting and Economics 3 (2): 113-127.DeAngelo, L. E. 1981b. Auditor size and auditor quality. Journal of Accounting and Economics 3 (3): 183-199.Dechow, P. M., S. A. Richardson, and A. I. Tuna. 2001. Are benchmark betters doing anything wrong? Working paper, University of Michigan.DeFond, M. L., J. R. Francis, and T. J. Wong. 2000. Auditor industry specialization and market segmentation: Evidence from Hong Kong. Auditing: A Journal of Practice & Theory 19 (1): 49-66.Demerjian, P. R., B. Lev, and S. E. McVay. 2012. Quantifying managerial ability: a new measure and validity tests. Management Science 58 (7): 1229-1248.Demerjian, P. R., B. Lev, M. F. Lewis, and S. E. McVay. 2013. Managerial Ability and Earnings Quality. The Accounting Review 88 (2): 463-498.Francis, J., A. Huang, S. Rajgopal, and A. Zang. 2008. CEO reputation and earnings quality. Contemporary Accounting Research 25 (1): 109-147.Francis, J. R., and D. Wang. 2008. The joint effect of investor protection and big4 audits on earnings quality around the world. Contemporary Accounting Research 25 (1): 157-191.Francis, J. R., K. Reichelt, and D. Wang. 2005. The pricing of national and city-specific reputations for industry expertise in the U.S. audit market. The Accounting Review 80 (1): 113-136.Fukukawa, H. 2011. Auditing pricing and cost strategies of Japanese big 3 firms. International Journal of Auditing 15 (2): 109-126.Ge, W., D. Matsumoto, and J. L. Zhang. 2011. Do CFOs have style? An empirical investigation of the effect of individual CFOs. Contemporary Accounting Review 28 (4): 1141-1179.Goodwin-Stewart, J., and P. Kent. 2006. Relation between external audit fees, audit committee characteristics and internal audit. Accounting and Finance 46 (3): 387-404.Gul, F. A., C. J. P. Chen, and J. S. L. Tsui. 2003. Discretionary accounting accruals, managers’ incentives, and audit fees. Contemporary Accounting Research 20 (3): 441-464.Hackenbrack, K., and W. R. Knechel. 1997. Resource allocation decisions in audit engagements. Contemporary Accounting Research 14 (3): 481–500.Hambrick, D. C., and P. A. Mason. 1984. Upper echelons: The organization as a reflection of its top managers. Academy of Management Review 9 (2):193-206.Hay, D. C., W.R. Knechel, and N. Wong. 2006. Audit fees: A meta-analysis of the effect of supply and demand attributes. Contemporary Accounting Research 23 (1): 141-192.Hay, D. C., W.R. Knechel, and J. Ling. 2008. Evidence on the impact of internal control and corporate governance on audit fees. International Journal of Auditing 12 (1): 9-24.Hay, D. C. 2013. Further evidence from meta-analysis of audit research. International Journal of Auditing 17 (2): 162-176.Hirst, D. E. 1994. Auditor sensitivity to earnings management. Contemporary Accounting Research 11 (1): 405-122.Hogan, C. E., and M. S. Wilkins. 2008. Evidence on the audit risk model: Do auditors increase audit fees in the presence of internal control deficiencies? Contemporary Accounting Research 25 (1): 219-242.Hoitash, R., U. Hoitash, and J. Bedard. 2008. Internal control quality and audit pricing under the Sarbanes-Oxley Act. Auditing: A Journal of Practice and Theory 27 (1): 105-126.Jensen, M. C, and W. H. Meckling. 1976. Theory of the firm: Managerial behavior, agency costs and ownership structure. Journal of Financial Economics 3 (4): 305-360.Kinney, W. R., Z. Palmrose, and S. Scholz. 2004. Auditor independence, non-audit services and restatements: Was the U.S. government right? Journal of Accounting Research 42 (3): 561-588.Knechel, W. R. 2001. Auditing: Assurance and risk, 2nd ed. Cincinnati, OH: South-Western.Knechel, W. R., and J. Payne. 2001. Additional evidence on audit report lags. Auditing: A Journal of Practice& Theory 20 (1): 137-146.Knechel, W. R., and M. Willekens. 2006. The role of risk management and governance in determining audit demand. Journal of Business Finance & Accounting 33 (9-10): 1344-1367.Lai, K., F. Gul, B. Jaggi, and S. Radhakrishnan. 2013. Association between opportunistic management earnings forecasts and audit fees. 36th EAA(European Accounting Association) Annual Congress. Paris, School of Accounting and Finance.Milbourn, T. T. 2003. CEO reputation and stock-based compensation. Journal of Financial Economics 68 (2): 233-262.Newton, J. D., and R. H. Ashton. 1989. The association between audit technology and audit delay. Auditing: A Journal of Practice & Theory 8 (Supplement): 22-49.O’ Sullivan, N. 2000. The impact of board composition and ownership on audit quality: Evidence from large UK companies. British Accounting Review 32 (4): 397-414.Pong, C. M., and G. Whittington. 1994. The determinants of audit fees: Some empirical models. Journal of Business Finance and Accounting 21 (8): 1071-1095.Raghunandan, K., and D. Rama. 2006. SOX Section 404 material weakness disclosures and audit fees. Auditing: A Journal of Practice & Theory 25 (1): 99 - 114.Rajgopal, S., T. Shevlin, and V. Zamora. 2006. CEOs’ outside employment opportunities and the lack of relative performance evaluation in compensation contracts. The Journal of Finance 61 (4): 1813-1844.Rogers, J. L., and A. Van Buskirk. 2009. Shareholder litigation and changes in disclosure behavior. Journal of Accounting and Economics 47 (1-2): 135-156.Simunic, D. A.1980. The pricing of audit services: Theory and evidence. Journal of Accounting Research 18 (1): 161-190.Simunic, D. A. 1984. Auditing, consulting, and auditor independence. Journal of Accounting Research 22 (2): 679-702.Skinner, D. J. 1997. Earnings Disclosures and Stockholder Lawsuits. Journal of Accounting and Economics 23 (3): 249-282.Stice, J. D. 1991. Using financial and market information to identify pre-engagement factors associated with lawsuits against auditors. The Accounting Review 66 (3): 516-533.Switzer, L. N., and J. F. Bourdon. 2011. Management quality and operating performance: Evidence for Canadian IPOs. International Journal of Business 16 (2): 133-178.Watts, R., and J. Zimmerman. 1981. The markets for independence and independent auditors. Unpublished manuscript. University of Rochester, Rochester, NY. (URL: https://www.researchgate.net/publication/48308405_The_Markets_for_Independence_and_Independent_Auditors ,accessed on April 24, 2019) 描述 碩士
國立政治大學
會計學系
106353017資料來源 http://thesis.lib.nccu.edu.tw/record/#G0106353017 資料類型 thesis dc.contributor.advisor 潘健民 zh_TW dc.contributor.author (Authors) 李艾玟 zh_TW dc.contributor.author (Authors) Lee, Ai-Wen en_US dc.creator (作者) 李艾玟 zh_TW dc.creator (作者) Lee, Ai-Wen en_US dc.date (日期) 2019 en_US dc.date.accessioned 1-Jul-2019 10:41:01 (UTC+8) - dc.date.available 1-Jul-2019 10:41:01 (UTC+8) - dc.date.issued (上傳時間) 1-Jul-2019 10:41:01 (UTC+8) - dc.identifier (Other Identifiers) G0106353017 en_US dc.identifier.uri (URI) http://nccur.lib.nccu.edu.tw/handle/140.119/124103 - dc.description (描述) 碩士 zh_TW dc.description (描述) 國立政治大學 zh_TW dc.description (描述) 會計學系 zh_TW dc.description (描述) 106353017 zh_TW dc.description.abstract (摘要) 過去研究審計公費之文獻，多著重在探討受查企業之營運績效及會計師事務所屬性與審計公費之關聯性，惟在探討受查企業之營運績效時，多使用產業特性解釋，忽略了企業高階經理人之人格特質同樣會對受查企業營運績效產生影響，故本研究以日本上市企業為樣本，探討高階經理人能力與審計公費之關聯性。實證結果顯示，在分析整體企業樣本時，高階經理人能力與審計公費不具顯著關聯性。在分析高階經理人能力較佳之樣本時，高階經理人能力與審計公費同樣不具顯著關聯性。然而，在分析高階經理人能力較不佳之樣本時，高階經理人能力與審計公費具有顯著負向關聯性，意即當高階經理人能力較不佳時，會導致較高之審計公費。 zh_TW dc.description.abstract (摘要) The key factors of audit fees pricing model have been mostly concentrated on the clients’ operational performances and auditors’ attributes. However, several studies use industrial characteristics to explain client’s operational performance and ignore that clients’ operational performance is in fact influenced by the personal characteristics of top managers in the same way. Using data of firms listed in the Tokyo Stock Exchange from 2005 to 2018, I investigate the association between managerial ability and audit fees. The empirical results show that there is no significant association between managerial ability and audit fees. Likewise, there is no significant correlation between managerial ability and audit fees for top managers that have higher managerial ability. Nonetheless, I find that managerial ability is negatively associated with audit fees for top managers that have lower managerial ability This result suggests that top managers with lower managerial ability are charged for higher audit fees. en_US dc.description.tableofcontents 壹、 緒論 1第一節 研究動機與目的 1第二節 研究架構 4貳、 文獻探討 5第一節 影響審計公費的因素 5第二節 高階經理人能力 14第三節 研究假說 18參、 研究取樣與方法 19第一節 資料來源與樣本選取 19第二節 變數定義與衡量 22第三節 資料分析方法 29肆、 實證結果與分析 30第一節 敘述性統計 30第二節 樣本相關檢定 33第三節 審計公費與經理人能力之實證結果 36伍、 敏感性分析 41陸、 結論 48柒、 參考文獻 49 zh_TW dc.format.extent 1125857 bytes - dc.format.mimetype application/pdf - dc.source.uri (資料來源) http://thesis.lib.nccu.edu.tw/record/#G0106353017 en_US dc.subject (關鍵詞) 高階經理人能力 zh_TW dc.subject (關鍵詞) 審計公費 zh_TW dc.subject (關鍵詞) Managerial ability en_US dc.subject (關鍵詞) Audit fee en_US dc.title (題名) 高階經理人能力與審計公費之關聯性：以日本企業為例 zh_TW dc.title (題名) The association between managerial ability and audit fees: evidence from Japan en_US dc.type (資料類型) thesis en_US dc.relation.reference (參考文獻) 蘇裕惠與林寶珠，2007，因應J-SOX，在台日商之適用與遵循，會計研究月刊，第264期（11月）：98-107。Aier, J., J. Comprix, M. Gunlock, and D. Lee. 2005. The financial expertise of CFOs and accounting restatements. Accounting Horizons 19 (3): 123-135.Anthony, J. H., and K. Ramesh. 1992. Association between accounting performance measures and stock prices: a test of the life cycle hypothesis. Journal of Accounting and Economics 15 (2-3): 203-227.Baik, B., D. Farber, and S. Lee. 2011. CEO ability and management earnings forecasts. Contemporary Accounting Research 28 (5): 1645-1668.Banker, R. D., A. Charnes, and W. W. Cooper. 1984. Some models for the estimation of technical and scale inefficiencies in Data Envelopment Analysis. Management Science 30 (9): 1078-1092.Basioudis, I. G., and J. R. Francis. 2007. Big 4 audit fee premiums for national and office-level industry leadership in the United Kingdom. Auditing: A Journal of Practice & Theory 26 (2): 143-166.Bedard, J., and K. Johnstone. 2004. Earnings manipulation risk, corporate governance risk, and auditors’ planning and pricing decisions. The Accounting Review 79 (2): 277-304.Bertrand, M., and A. Schoar. 2003. Managing with style: The effect of manager on firm policies. The Quarterly Journal of Economics 118 (4): 1169-1208.Carcello, J. V., D. R. Hermanson, T. L. Neal, and R. R. Riley. 2002. Board characteristics and audit fees. Contemporary Accounting Research 19 (3): 365-384.Carmeli, A., and A. Tishler. 2004. Resources, capabilities, and the performance of industrial firms: A multivariate analysis. Managerial and Decision Economics 25 (6-7): 299-315.Chaney, P. K., D. C. Peter, and L. Shivakumar. 2004. Self-Selection of auditors and audit pricing in private firms. The Accounting Review 79 (1): 51-72.Charnes, A., W. W. Cooper, and E. Rhodes. 1978. Measuring the efficiency of decision making units. European Journal of Operational Research 2 (4): 429-441.Chemmanur, T. J., and I. Paeglis. 2005. Management quality, certification, and initial public offerings. Journal of Financial Economics 76 (2):331-368.Choi, J. H., C. Kim, J. B Kim, and Y. Zang. 2010a. Audit office size, audit quality, and audit pricing. Auditing: A Journal of Practice & Theory 29 (1): 73-97.Choi, J. H., J. B. Kim, and Y. Zang. 2010b. Do abnormally high audit fees impair audit quality? Auditing: A Journal of Practice & Theory 29 (2): 115-140.Choi, J. H., J. B. Kim, X. Liu, and D. A. Simunic. 2008. Audit pricing, legal liability regimes, and big 4 premiums: Theory and cross-country evidence. Contemporary Accounting Research 25 (1): 55-99.Craswell, A. T., J. R. Francis, and S. L. Taylor. 1995. Auditor brand name reputations and industry specialization. Journal of Accounting and Economics 20 (3): 297-322.DeAngelo, L. E. 1981a. Auditor independence, low balling and disclosure regulation. Journal of Accounting and Economics 3 (2): 113-127.DeAngelo, L. E. 1981b. Auditor size and auditor quality. Journal of Accounting and Economics 3 (3): 183-199.Dechow, P. M., S. A. Richardson, and A. I. Tuna. 2001. Are benchmark betters doing anything wrong? Working paper, University of Michigan.DeFond, M. L., J. R. Francis, and T. J. Wong. 2000. Auditor industry specialization and market segmentation: Evidence from Hong Kong. Auditing: A Journal of Practice & Theory 19 (1): 49-66.Demerjian, P. R., B. Lev, and S. E. McVay. 2012. Quantifying managerial ability: a new measure and validity tests. Management Science 58 (7): 1229-1248.Demerjian, P. R., B. Lev, M. F. Lewis, and S. E. McVay. 2013. Managerial Ability and Earnings Quality. The Accounting Review 88 (2): 463-498.Francis, J., A. Huang, S. Rajgopal, and A. Zang. 2008. CEO reputation and earnings quality. Contemporary Accounting Research 25 (1): 109-147.Francis, J. R., and D. Wang. 2008. The joint effect of investor protection and big4 audits on earnings quality around the world. Contemporary Accounting Research 25 (1): 157-191.Francis, J. R., K. Reichelt, and D. Wang. 2005. The pricing of national and city-specific reputations for industry expertise in the U.S. audit market. The Accounting Review 80 (1): 113-136.Fukukawa, H. 2011. Auditing pricing and cost strategies of Japanese big 3 firms. International Journal of Auditing 15 (2): 109-126.Ge, W., D. Matsumoto, and J. L. Zhang. 2011. Do CFOs have style? An empirical investigation of the effect of individual CFOs. Contemporary Accounting Review 28 (4): 1141-1179.Goodwin-Stewart, J., and P. Kent. 2006. Relation between external audit fees, audit committee characteristics and internal audit. Accounting and Finance 46 (3): 387-404.Gul, F. A., C. J. P. Chen, and J. S. L. Tsui. 2003. Discretionary accounting accruals, managers’ incentives, and audit fees. Contemporary Accounting Research 20 (3): 441-464.Hackenbrack, K., and W. R. Knechel. 1997. Resource allocation decisions in audit engagements. Contemporary Accounting Research 14 (3): 481–500.Hambrick, D. C., and P. A. Mason. 1984. Upper echelons: The organization as a reflection of its top managers. Academy of Management Review 9 (2):193-206.Hay, D. C., W.R. Knechel, and N. Wong. 2006. Audit fees: A meta-analysis of the effect of supply and demand attributes. Contemporary Accounting Research 23 (1): 141-192.Hay, D. C., W.R. Knechel, and J. Ling. 2008. Evidence on the impact of internal control and corporate governance on audit fees. International Journal of Auditing 12 (1): 9-24.Hay, D. C. 2013. Further evidence from meta-analysis of audit research. International Journal of Auditing 17 (2): 162-176.Hirst, D. E. 1994. Auditor sensitivity to earnings management. Contemporary Accounting Research 11 (1): 405-122.Hogan, C. E., and M. S. Wilkins. 2008. Evidence on the audit risk model: Do auditors increase audit fees in the presence of internal control deficiencies? Contemporary Accounting Research 25 (1): 219-242.Hoitash, R., U. Hoitash, and J. Bedard. 2008. Internal control quality and audit pricing under the Sarbanes-Oxley Act. Auditing: A Journal of Practice and Theory 27 (1): 105-126.Jensen, M. C, and W. H. Meckling. 1976. Theory of the firm: Managerial behavior, agency costs and ownership structure. Journal of Financial Economics 3 (4): 305-360.Kinney, W. R., Z. Palmrose, and S. Scholz. 2004. Auditor independence, non-audit services and restatements: Was the U.S. government right? Journal of Accounting Research 42 (3): 561-588.Knechel, W. R. 2001. Auditing: Assurance and risk, 2nd ed. Cincinnati, OH: South-Western.Knechel, W. R., and J. Payne. 2001. Additional evidence on audit report lags. Auditing: A Journal of Practice& Theory 20 (1): 137-146.Knechel, W. R., and M. Willekens. 2006. The role of risk management and governance in determining audit demand. Journal of Business Finance & Accounting 33 (9-10): 1344-1367.Lai, K., F. Gul, B. Jaggi, and S. Radhakrishnan. 2013. Association between opportunistic management earnings forecasts and audit fees. 36th EAA(European Accounting Association) Annual Congress. Paris, School of Accounting and Finance.Milbourn, T. T. 2003. CEO reputation and stock-based compensation. Journal of Financial Economics 68 (2): 233-262.Newton, J. D., and R. H. Ashton. 1989. The association between audit technology and audit delay. Auditing: A Journal of Practice & Theory 8 (Supplement): 22-49.O’ Sullivan, N. 2000. The impact of board composition and ownership on audit quality: Evidence from large UK companies. British Accounting Review 32 (4): 397-414.Pong, C. M., and G. Whittington. 1994. The determinants of audit fees: Some empirical models. Journal of Business Finance and Accounting 21 (8): 1071-1095.Raghunandan, K., and D. Rama. 2006. SOX Section 404 material weakness disclosures and audit fees. Auditing: A Journal of Practice & Theory 25 (1): 99 - 114.Rajgopal, S., T. Shevlin, and V. Zamora. 2006. CEOs’ outside employment opportunities and the lack of relative performance evaluation in compensation contracts. The Journal of Finance 61 (4): 1813-1844.Rogers, J. L., and A. Van Buskirk. 2009. Shareholder litigation and changes in disclosure behavior. Journal of Accounting and Economics 47 (1-2): 135-156.Simunic, D. A.1980. The pricing of audit services: Theory and evidence. Journal of Accounting Research 18 (1): 161-190.Simunic, D. A. 1984. Auditing, consulting, and auditor independence. Journal of Accounting Research 22 (2): 679-702.Skinner, D. J. 1997. Earnings Disclosures and Stockholder Lawsuits. Journal of Accounting and Economics 23 (3): 249-282.Stice, J. D. 1991. Using financial and market information to identify pre-engagement factors associated with lawsuits against auditors. The Accounting Review 66 (3): 516-533.Switzer, L. N., and J. F. Bourdon. 2011. Management quality and operating performance: Evidence for Canadian IPOs. International Journal of Business 16 (2): 133-178.Watts, R., and J. Zimmerman. 1981. The markets for independence and independent auditors. Unpublished manuscript. University of Rochester, Rochester, NY. (URL: https://www.researchgate.net/publication/48308405_The_Markets_for_Independence_and_Independent_Auditors ,accessed on April 24, 2019) zh_TW dc.identifier.doi (DOI) 10.6814/NCCU201900130 en_US
