School of Accounting;
Finance and Accounting Research Center;
Nanfang College of Sun Yat-Sen University;
Guangzhou;
China;
English Program of Global Business;
Chinese Culture University;
Taipei;
Taiwan;
Department and Graduate School of Accounting;
Chinese Culture University;
Taipei;
Taiwan;
School of Accounting;
Nanfang College of Sun Yat-Sen University;
Guangzhou;
China;
Decision making; Swarm intelligence; Internal audit; Fuzzy rough set theory;