RONG-RUEY DUHHsiao-Lun LinChee W. Chow2018-09-102018-09-102014-06http://scholars.lib.ntu.edu.tw/handle/123456789/389262[SDGs]SDG16Connotative meaning and the challenges of International Financial Reporting/Auditing Standards convergence: The case of Taiwan’s Statement of Auditing Standards Number 33journal article10.1080/16081625.2014.929267