1. Department of Accountancy and Finance University of Otago Dunedin New Zealand
2. College of Business and Economics University of Tasmania Hobart Tasmania Australia
3. Department of Accounting RMIT University Melbourne Victoria Australia
4. College of Education University of Otago Dunedin New Zealand
5. University of Otago Dunedin New Zealand
6. Otago Business School University of Otago Dunedin New Zealand