| 其他書名 | A Dissertation Presented in Partial Fulfilment of the Requirements for the Degree of Doctor of Philosophy in Accountancy at Massey University, Auckland, New Zealand |
| 出版 | Massey University, 2013 |
| URL | http://books.google.com.hk/books?id=sd_roAEACAAJ&hl=&source=gbs_api |