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Institution	Date	Title	Author
國立成功大學	2023-7	Auditor tax expertise and corporate tax avoidance: Evidence from Taiwan.	劉梧柏; LIU, WU-PO; Liu, Wu-Po;Ma, Mengyu;Liu, Zhenfeng;So, Chun Yin
國立成功大學	2021-04-15	會計師稅務專家與企業避稅行為：以台灣為例	So, Chun-Yin; 蘇俊賢

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