1. University of Edinburgh Business School; 29 Buccleuch Place Edinburgh EH8 9JS UK
2. School of Government Audit; Nanjing Audit University; 86 West Yushan Road Nanjing China
3. School of Economics; Xihua University; Chengdu China
4. Indira Gandhi Institute of Development Research; Mumbai 400065 India
5. University of Erfurt; Nordhäuser Straße 63 D-99089 Erfurt Germany