Acknowledgments
The support and willing participation of the three multinational accounting firms in
Singapore and Australia are acknowledged with gratitude. Comments and suggestions from
an anonymous reviewer, Professor Cheryl Lehman (Hofstra University, USA), participants
of the 2003 IPAConference Madrid, as well as contributions from Professor Neal Ashkanasy
(University of Queensland, Australia) and Professor Peter Booth (University of Technology
Sydney, Australia) are also gratefully acknowledged. Gerald Heng’s (KPMG Singapore)
contribution to an earlier version of this paper is also acknowledged.