Acknowledgments

We would like to thank Roger Burritt, Freddie Choo, Linda Chang, Robert Chenhall, Mandy Cheng, Matthew Hall, Graeme Harrison, Johnny Jermias, Ralph Kober, Chong Man Lau, Reza Monem, Lokman Mia, Terence Ng, John Sands, David Smith, Jenny Stewart, Dennis Taylor, Ken Trotman, Hun Tong Tan, Alexandra Van den Abbeele, two anonymous reviewers as well as workshops participants at Griffith University, La Trobe University, Macquarie University, Monash University, Nanyang Technological University, University of New South Wales, University of South Australia, University of Western Australia, University of Technology, Sydney, and the 2010 AFAANZ Conference, 2011 EAA Annual Congress for their comments and suggestions on the earlier drafts of this paper. We would like to also thank Imran Syarifuddin and Siew Hong Wade for their assistance in data collection. This project was funded by a research grant from the UWA Business School Research Grants Scheme at the University of Western Australia.