Submitted on: 04 June 1999.
Revised on: 06 September 1999.
Accepted on: 02 October 1999.
___________________AUDITING-A JOURNAL OF PRACTICE & THEORY
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Submitted on: 23 January 2004.
Revised on: 23 February 2004.
Accepted on: 06 March 2004.
___________________AUDITING-A JOURNAL OF PRACTICE & THEORY
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Submitted on: 26 March 2017.
Revised on: 22 April 2017.
Accepted on: 25 May 2017.
___________________AUDITING-A JOURNAL OF PRACTICE & THEORY
Submitted on: 29 September 1999.
Revised on: 25 November 1999.
Accepted on: 16 January 2000.
___________________AUDITING-A JOURNAL OF PRACTICE & THEORY
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