《會計評論》第82期已於2026年1月出版
電子版請參見連結：
https://jar.acct.nccu.edu.tw/vol_filelist.aspx?sid=&lang=cht&pid=16&ptype=p
The Journal of Accounting Review, Issue 82, was published in January 2026.
For the electronic version, please click the following hyperlink:
https://jar.acct.nccu.edu.tw/vol_filelist.aspx?sid=&lang=en&pid=29&ptype=p