Submitted on: 27 August 2022.
Revised on: 18 December 2022.
Accepted on: 30 January 2023.
___________________Journal of International Accounting Research
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Submitted on: 27 March 2007.
Revised on: 12 May 2007.
Accepted on: 24 June 2007.
___________________Journal of International Accounting Research
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Submitted on: 21 June 2016.
Revised on: 07 September 2016.
Accepted on: 18 October 2016.
___________________Journal of International Accounting Research
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