Institution: | 1. University of Canterbury, Christchurch 8040, New Zealand;2. University of Wollongong, Wollongong, NSW 2522, Australia;1. University of Dundee and University of Aalborg, Denmark;2. Heriot-Watt University, Edinburgh, United Kingdom;3. Audit Scotland, Edinburgh, United Kingdom;1. School of Business and Management, Royal Holloway University of London, Egham Hill, Egham, Surrey TW20 0EX, UK;2. Department of Accounting, Taxation and Legal Services, Hofstra University, Hempstead, NY 11549, United States |