[1] Monash Univ, Sch Business, Dept Accounting & Finance, Bandar Sunway 47500, Selangor, Malaysia
[2] Virginia Tech, Dept Business Informat Technol, Pamplin Coll Business, Pamplin Hall,Suite 1007,880 West Campus Dr, Blacksburg, VA 24061 USA
[3] Modul Univ Vienna, Dept Int Management, Kahlenberg 1, A-1190 Vienna, Austria