Hong-Da Wang is a Professor of Department of Accounting and Information Systems, National Kaohsiung University of Science and Technology. He received a B.Sc. in Accounting from National Taiwan University, a M.S. in Accounting from National Chengchi University, and a Ph.D. in Accounting from National Taiwan University. His research papers have been published in Journal of Business Finance and Accounting, Journal of Business Research, Review of Quantitative Finance and Accounting, Asia Pacific Journal of Accounting and Economics, etc. His current research interests include corporate governance, business groups, and audit quality.