1. Accounting and Finance Department Newcastle University Newcastle upon Tyne NE4 5TG UK
2. Business Administration Department Zagazig University Zagazig 44511 Egypt
3. Queen's Business School Queen's University Belfast Belfast BT9 5EE UK
4. Accounting Department Mansoura University Mansoura 35516 Egypt
5. Leeds University Business School University of Leeds Leeds LS2 9JT UK