... Business 321 , Sec. 1, Jinan Rd. Jungjeng Chiu, 100, Taipei, Taiwan Tel.: 886 -2- 2916 -21 33 Fax: 886 -2- 223 2-6378 Email: chhsieh@mail.ntcb.edu.tw Chapter 12 Simon S. M. Yang School of Business, ... Accounting National Chengchi University 64, Tz-nan Rd., Sec. 2, Wenshan Taipei 11 623 , Taiwan, R.O.C. Tel: 886 -2- 29393091 Ext. 81 027 Fax:886 -2- 29387113 Email: actytl@nccu.edu.tw Ging-Ginq ... of Accounting and Information Technology National Chung Cheng University 168 University Rd., Min-Hsiung Chia-Yi 621 Taiwan, R.O.C. Tel: 886-5 -27 20411 Ext. 345 02 Fax:886-5 -27 21197 Email:...