Volume 47, July 2008

  A Flat Tax for Taiwan: Simulations and Proposal Su-Ming Lin, Kuo-Tay Chen, Chuan-San Wang, Nien-Chyi Chao
  Effects of Merger of CPA Firms on Auditor Independence TsingZai C. Wu, Yee-Chy Tseng
  The Effect of Additional 10% Surtax on Undistributed Retained Earnings upon the Firm’s Early Adoption of SFAS No. 35 Wen-Ching Chang, Jui-Chih Wang, Hung-Ru Lin
  The Relationship among Strategy, Value Chain Activities in Intellectual Capital Perspective, and Financial Performance: An Empirical Study of Taiwan’s Information Electronics Industry Wen-Ying Wang, Chia-Ling Lee