This study employs the Torrance Tests of Creative Thinking to investigate the effects of accounting and business curriculums on students' verbal and figurative creativity via the Solomon four-group design. The subjects are accounting and business administration students in Taiwan, where these two curriculums are similar to their counterparts in the U.S.A. The test scores were analyzed with MANOVA and meta-analysis. The results show that the accounting curriculum has not been as effective as the business administration curriculum with respect to both verbal and figurative creativity. These results indicate that in today's dynamic and competitive business environment, the accounting curriculum needs to be redesigned in a variety of aspects regarding creative thinking and problem solving to meet the challenge.

Due to the overcompensation phenomenon that exists in Taiwan, the "fat cat " issue continues to persist; therefore, vast reforms in regards to director compensation have been prompted in recent years. This investigation assessed 665 Taiwanese firms listed on the Taiwanese Stock exchange over a 10-year period (2002)(2003)(2004)(2005)(2006)(2007)(2008)(2009)(2010)(2011). The main purpose is to test whether there is an optimal level of director compensation, which maximizes firm value. This study adopts Tobin's Q as the proxy for firm value and finds that director compensation between 0.0283 percent and 2.3077 percent is an optimal level to maximize firm value. These results show that when control-affiliated directors have incentives to increase firm value, they serve as reliable monitors due to their individual financial gains.