[1
]Accounting and Corporate Governance, Macquarie University, Ryde, Australia
[2
]Department of Accounting and Finance, The Open University Business School, Milton
Keynes, UK
[3
]Accounting and Corporate Governance, Macquarie University, Sydney, Australia
[4
]Department of Economic studies, University “G. d’Annunzio” of Chieti-Pescara, Pescara,
Italy