1. School of Taxation and Business Law; UNSW Business School; UNSW Australia; Sydney NSW Australia
2. RMIT Asia Graduate Centre; RMIT University Vietnam; Ho Chi Minh City Vietnam
3. Department of Taxation; Faculty of Economic and Management Sciences; University of Pretoria; Pretoria South Africa
4. Department of Business Law and Taxation; Monash Business School; Monash University; Melbourne VIC Australia
5. Tasmanian School of Business and Economics; University of Tasmania; Launceston TAS Australia