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Taiwan’s non-profit organizations (NPOs) have flourished in various service fields and become a third party of concatenation with government and business community. Numerous NPOs involve their activities in cross-organizational cooperation with the governments and the private enterprises, and take important roles and functions in our modern society. However, because of the fierce competitions in market and the rapid social changes, NPOs are facing the same management issues with profit making organizations, such as financial difficulties or lack of resources. Therefore, this study aims to discuss whether or not NPOs should be granted the benefit of tax-free or tax-exemption based on diverse perspectives, such as subsidy argument, organization’s public welfare and nature based on donatives theory, viewpoint of defining, measuring and assessing tax base, altruism theory and sovereignty theory. This study combines the interview and questionnaires to explore the issue on NPO management. A total of participants are 395 interviewees and amongst them, only 180 respondents have filled out the valid questionnaires. In our conclusion, we find that people mostly agree the NPO’s taxexemption, and however, the degree of participants’ approval for donors’ income and inheritance tax-relief is more than the degree of the NPOs itself. JEL classification numbers: A10, D71, H51. Keywords: Non-profit organization, Public welfare, Tax-exemption, Donation.

The present study examines the impact of corporate governance mechanisms on compliance with IFRS and financial reporting quality, especially focusing on non-audit service and accountant’s tenure. The adoption of IFRS is launched in Taiwan since 2012. The study aims to investigate this issue using a sample of 3997 data gathered from listed companies traded on the Taiwan Stock Exchange and OTC over the period from 2012 up to 2019. The results show the evidence to support that the collective effect of non-audit services/accountant’s tenure on audit quality has changed to be more influential. This research findings also open valuable insights to regulators, stock markets, practitioners, and academicians in this issue. JEL classification numbers: D22, G32, M41. Keywords: IFRS, Non-audit services, Accountant’s tenure.

This study attempts to examine the determinant factors influencing the degree of audit risk, specially focusing on the professional accountant in business operations. We adopt the methodology of comprehensive AHP framework combined with DEMATE analysis. Herewith, this study categorizes five main criteria: control environment, risk assessment, audit control, monitoring activities, and information and communication, as well as fifteen sub-criteria. This study result findings may provide some important implications or recommendations for accountant’s practice, and meanwhile may contribute suggestions for future researchers’ making a breakthrough in theory. JEL classification numbers: C52 M41 M42. Keywords: Audit risk, Accountant, AHP, DEMATE.

This research uses the Decision Making Trial and Evaluation Laboratory and Analytic Network Process (DEMATEL-Based ANP) analysis to examine the Taiwan’s experience for preventing COVID-19. We use the eight factors to fight COVID-19 as listed by Taiwan’s Ministry of Health and Welfare such as SARS experience, Central Epidemic Command Center, Information Transparency, Good resource allocation, Timely border control, Smart community transmission prevention, Advanced medical technology, Good etiquette of a citizen. The result findings present the key factors for success and their interrelationships with each other. This study would be expected as a reference for suggesting other countries those are working together to fight COVID-19. JEL classification numbers: A10, D71, H51. Keywords: Key success factors, COVID-19, DEMATEL-based ANP.