Submitted on: 19 November 2014.
Revised on: 16 March 2015.
Accepted on: 28 April 2015.
___________________AUDITING-A JOURNAL OF PRACTICE & THEORY
Submitted on: 04 March 2012.
Revised on: 06 June 2012.
Accepted on: 09 July 2012.
___________________AUDITING-A JOURNAL OF PRACTICE & THEORY
http://reply.papertrans.cn/1/31/3013/3013-33.png
http://reply.papertrans.cn/1/31/3013/3013-34.png
Submitted on: 02 February 1998.
Revised on: 08 May 1998.
Accepted on: 01 July 1998.
___________________AUDITING-A JOURNAL OF PRACTICE & THEORY
Submitted on: 22 July 2011.
Revised on: 06 October 2011.
Accepted on: 08 November 2011.
___________________AUDITING-A JOURNAL OF PRACTICE & THEORY