1. University of Malaya, Department of Accountancy, Faculty of Business and AccountancyKuala Lumpur50603Malaysia
2. University of Stirling, Accounting and Finance Division, Stirling Management SchoolStirlingFK9 4LAScotland, UK
3. University of Glasgow, Accounting and Finance Subject Group, Adam Smith Business SchoolRoom 683, Gilbert Scott Building, University AvenueGlasgowG12 8QQScotland, UK