auditor independence, Confucianism, corruption, culture, guanxi , social networks,

The study confirmed that widowhood, chronic disease, and physical function were strongly associated with mortality hazard in older people. Therefore, greater attention should be paid to these factors to reduce elderly mortality risk. Research results should be useful in developing welfare strategies for this group.

This paper analyses the factors influencing euthanasia and related values in Taiwan. The data used are from the 2015 Survey Research on Attitudes towards the Death Penalty and Related Values in Taiwan, which focused on knowledge, attitudes towards the death penalty, and the concepts of social, political, and law values. The sample ages are from 21 to 94. The method used is probit modelling for examining the influences on euthanasia issues in Taiwan. The main empirical results find that older people, persons with higher educational attainment, those who favour abolition of the death penalty and do not oppose divorce, abortion, same-sex relationships, and putting down homeless' cats or dogs are more likely to approve of the use of euthanasia to end their lives. In contrast, Mainlanders, people who support the death penalty and favour long-term prison sentences are less likely to support the use of euthanasia.

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