[1] Department of Accounting, Ming Chuan University, Taipei,111, Taiwan
[2] Graduate Institute of Information Management, National Taipei University, New Taipei City,237, Taiwan
[3] Department of Management Sciences, Tamkang University, New Taipei City,251, Taiwan
[4] Department of International Business, Soochow University, Taipei,100, Taiwan
[5] Department of Management Sciences, Tamkang University, New Taipei City,251, Taiwan