http://reply.papertrans.cn/1/29/2840/2840-31.png
Submitted on: 29 June 2005.
Revised on: 09 October 2005.
Accepted on: 19 November 2005.
___________________Asian Review of Accounting---EMERALD GROUP PUBLISHING LTD
http://reply.papertrans.cn/1/29/2840/2840-33.png
Submitted on: 20 December 2018.
Revised on: 08 April 2019.
Accepted on: 01 May 2019.
___________________Asian Review of Accounting---EMERALD GROUP PUBLISHING LTD
http://reply.papertrans.cn/1/29/2840/2840-35.png
http://reply.papertrans.cn/1/29/2840/2840-36.png