Submitted on: 15 November 2017.
Revised on: 07 December 2017.
Accepted on: 05 January 2018.
___________________Accounting Horizons---AMER ACCOUNTING ASSOC
http://reply.papertrans.cn/1/1/87/87-12.png
http://reply.papertrans.cn/1/1/87/87-13.png
http://reply.papertrans.cn/1/1/87/87-14.png
Submitted on: 23 September 2015.
Revised on: 21 October 2015.
Accepted on: 15 November 2015.
___________________Accounting Horizons---AMER ACCOUNTING ASSOC
http://reply.papertrans.cn/1/1/87/87-16.png
http://reply.papertrans.cn/1/1/87/87-17.png
Submitted on: 13 December 2003.
Revised on: 25 March 2004.
Accepted on: 11 April 2004.
___________________Accounting Horizons---AMER ACCOUNTING ASSOC
http://reply.papertrans.cn/1/1/87/87-19.png
Submitted on: 13 December 2012.
Revised on: 30 January 2013.
Accepted on: 16 March 2013.
___________________Accounting Horizons---AMER ACCOUNTING ASSOC