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Submitted on: 19 September 2012.
Revised on: 08 December 2012.
Accepted on: 24 December 2012.
___________________AUDITING-A JOURNAL OF PRACTICE & THEORY
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Submitted on: 28 March 2016.
Revised on: 20 July 2016.
Accepted on: 23 August 2016.
___________________AUDITING-A JOURNAL OF PRACTICE & THEORY
Submitted on: 01 March 2017.
Revised on: 07 May 2017.
Accepted on: 21 June 2017.
___________________AUDITING-A JOURNAL OF PRACTICE & THEORY
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Submitted on: 06 August 1999.
Revised on: 06 October 1999.
Accepted on: 11 November 1999.
___________________AUDITING-A JOURNAL OF PRACTICE & THEORY
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