First Author:   Ming-Yuan Li Department of Accountancy, National Cheng Kung University lmyleon@mail.ncku.edu.tw   No.1, Ta-Hsueh Road, Tainan 701, Taiwan Tai Nan, 701, Taiwan   886-6-2757575 EXT53421(Phone) 886-6-2757575 EXT53421(Fax) Second Author: Hsuan-Ho Cheng TECO Electric Machinery Co.,Ltd hsuanho525@yahoo.com.tw   No.1, Ta-Hsueh Road, Tainan 701, Taiwan Tai Nan, 701, Taiwan       Third Author: Yu-Chen Lin Department of Accountancy, National Cheng Kung University d87722003@ntu.edu.tw   No.1, Ta-Hsueh Road, Tainan 701, Taiwan Tai Nan, 701, Taiwan   886-6-2757575(Phone)   Fourth Author: Alan T. Wang Department of Accountancy, National Cheng Kung University wangt@mail.ncku.edu.tw   No.1, Ta-Hsueh Road, Tainan 701, Taiwan Tai Nan, 701, Taiwan   886-6-2757575(Phone)