Submitted on: 12 November 2013.
Revised on: 27 December 2013.
Accepted on: 23 January 2014.
___________________Journal of Applied Accounting Research
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Submitted on: 12 December 2008.
Revised on: 10 April 2009.
Accepted on: 24 May 2009.
___________________Journal of Applied Accounting Research
Submitted on: 08 November 2009.
Revised on: 18 February 2010.
Accepted on: 28 March 2010.
___________________Journal of Applied Accounting Research
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