| Affiliation: | The authors are respectively, Senior Lecturer in Accounting at the School of Accounting, University of New South Wales, Kensington, Sydney;and Associate Professor, School of Business, Bond University, Queensland. For comments and advice that have assisted in this endeavour, they wish to thank Stewart Clegg (University of St. Andrews), Margaret Gardner and David Morgan (Griffith University), Rob Gray (University of East Anglia), Tony Hope (University of Manchester), Ken Ferris (Southern Methodist University), David Cooper (University of Alberta), James Guthrie (University of New South Wales), Ken Moores (Bond University) and the anonymous referee. |
