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  <title><![CDATA[Journal of International Accounting Research Volume 12, No. 2, 2013]]></title>
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  <namePart><![CDATA[K. Hung Chan]]></namePart>
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  <namePart><![CDATA[Kenny Z. Lin]]></namePart>
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  <namePart><![CDATA[Feng Tang]]></namePart>
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  <namePart><![CDATA[Bruce K. Behn]]></namePart>
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  <namePart><![CDATA[Giorgio Gotti]]></namePart>
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  <namePart><![CDATA[Don Herrmann]]></namePart>
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  <namePart><![CDATA[Tony Kang]]></namePart>
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  <namePart><![CDATA[Ceelsan Hu]]></namePart>
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  <namePart><![CDATA[Parmod Chand]]></namePart>
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  <namePart><![CDATA[Elaine Evans]]></namePart>
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  <namePart><![CDATA[Teresa L. Conover]]></namePart>
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  <namePart><![CDATA[McDonald, James]]></namePart>
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   <placeTerm type="text"><![CDATA[United States of America]]></placeTerm>
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