Kuang-Hua Hu 1, Fu-Hsiang Chen 2,* and Gwo-Hshiung Tzeng 3 1 Department of Accounting, Nanfang College of Sun Yat-sen University, Wenquan Town, Conghua, Guangzhou 510970, China; [email protected] 2 Department and Graduate School of Accounting, Chinese Culture University, No. 55, Hwa Kang Rd., Yang Ming Shan, Taipei 11114, Taiwan 3 Graduate Institute of Urban Planning, National Taipei Universit...
