1. College of Economics and Political Science; Department of Accounting; Sultan Qaboos University; PO Box 20 Muscat 123 Sultanate of Oman
2. School of Accounting; Curtin Business School; Curtin University; GPO Box U1987 Perth 6845 WA Australia
3. School of Economics and Finance; Curtin Business School; Curtin University; GPO Box U1987 Perth 6845 WA Australia
4. Department of Accounting and MIS; College of Industrial Management; King Fahd University of Petroleum and Minerals; KFUPM Box 5076 Dhahran 31261 Saudi Arabia
5. School of Accounting and Finance; The Business School; The University of Adelaide; 10 Pulteney Street Adelaide 5005 SA Australia