<?xml version="1.0" encoding="UTF-8" ?>
<modsCollection xmlns:xlink="http://www.w3.org/1999/xlink" xmlns:xsi="http://www.w3.org/2001/XMLSchema-instance" xmlns="http://www.loc.gov/mods/v3" xmlns:slims="http://slims.web.id" xsi:schemaLocation="http://www.loc.gov/mods/v3 http://www.loc.gov/standards/mods/v3/mods-3-3.xsd">
<slims:resultInfo>
 <slims:modsResultNum><![CDATA[2]]></slims:modsResultNum>
 <slims:modsResultPage><![CDATA[1]]></slims:modsResultPage>
 <slims:modsResultShowed><![CDATA[10]]></slims:modsResultShowed>
</slims:resultInfo>
<mods version="3.3" id="2612">
 <titleInfo>
  <title><![CDATA[Journal of International Accounting Research Volume 14, No. 1, 2015]]></title>
 </titleInfo>
 <name type="personal" authority="">
  <namePart><![CDATA[Jinshuai Hu]]></namePart>
  <role>
   <roleTerm type="text"><![CDATA[Primary Author]]></roleTerm>
  </role>
 </name>
 <name type="personal" authority="">
  <namePart><![CDATA[Jeong-Bon Kim]]></namePart>
  <role>
   <roleTerm type="text"><![CDATA[Primary Author]]></roleTerm>
  </role>
 </name>
 <name type="personal" authority="">
  <namePart><![CDATA[Z. Jun Lin]]></namePart>
  <role>
   <roleTerm type="text"><![CDATA[Primary Author]]></roleTerm>
  </role>
 </name>
 <name type="personal" authority="">
  <namePart><![CDATA[Grantley Taylor]]></namePart>
  <role>
   <roleTerm type="text"><![CDATA[Primary Author]]></roleTerm>
  </role>
 </name>
 <name type="personal" authority="">
  <namePart><![CDATA[Grant Richardson]]></namePart>
  <role>
   <roleTerm type="text"><![CDATA[Primary Author]]></roleTerm>
  </role>
 </name>
 <name type="personal" authority="">
  <namePart><![CDATA[Roman Lanis]]></namePart>
  <role>
   <roleTerm type="text"><![CDATA[Primary Author]]></roleTerm>
  </role>
 </name>
 <name type="personal" authority="">
  <namePart><![CDATA[Ahsan Habib]]></namePart>
  <role>
   <roleTerm type="text"><![CDATA[Primary Author]]></roleTerm>
  </role>
 </name>
 <name type="personal" authority="">
  <namePart><![CDATA[Haiyan Jiang]]></namePart>
  <role>
   <roleTerm type="text"><![CDATA[Primary Author]]></roleTerm>
  </role>
 </name>
 <name type="personal" authority="Cina">
  <namePart><![CDATA[Donghua Zhou]]></namePart>
  <role>
   <roleTerm type="text"><![CDATA[Primary Author]]></roleTerm>
  </role>
 </name>
 <name type="personal" authority="">
  <namePart><![CDATA[Yun Fan]]></namePart>
  <role>
   <roleTerm type="text"><![CDATA[Primary Author]]></roleTerm>
  </role>
 </name>
 <name type="personal" authority="">
  <namePart><![CDATA[Wayne B. Thomas]]></namePart>
  <role>
   <roleTerm type="text"><![CDATA[Primary Author]]></roleTerm>
  </role>
 </name>
 <name type="personal" authority="">
  <namePart><![CDATA[Chong Wang]]></namePart>
  <role>
   <roleTerm type="text"><![CDATA[Primary Author]]></roleTerm>
  </role>
 </name>
 <name type="corporate" authority="">
  <namePart><![CDATA[American Accounting Association]]></namePart>
  <role>
   <roleTerm type="text"><![CDATA[Producer]]></roleTerm>
  </role>
 </name>
 <typeOfResource collection="yes"><![CDATA[mixed material]]></typeOfResource>
 <identifier type="isbn"><![CDATA[15426297]]></identifier>
 <originInfo>
  <place>
   <placeTerm type="text"><![CDATA[United States of America]]></placeTerm>
   <publisher><![CDATA[International Accounting Section of the American Accounting Association]]></publisher>
   <dateIssued><![CDATA[2015]]></dateIssued>
  </place>
 </originInfo>
 <slims:image><![CDATA[1558-8025-14.1.i.fp.png.png]]></slims:image>
</mods>
<mods version="3.3" id="2613">
 <titleInfo>
  <title><![CDATA[Journal of International Accounting Research Volume 12, No. 1, 2013]]></title>
 </titleInfo>
 <name type="personal" authority="">
  <namePart><![CDATA[American Accounting Association]]></namePart>
  <role>
   <roleTerm type="text"><![CDATA[Primary Author]]></roleTerm>
  </role>
 </name>
 <name type="personal" authority="">
  <namePart><![CDATA[Suhaily Hasnan]]></namePart>
  <role>
   <roleTerm type="text"><![CDATA[Primary Author]]></roleTerm>
  </role>
 </name>
 <name type="personal" authority="">
  <namePart><![CDATA[Rashidah Abdul Rahman]]></namePart>
  <role>
   <roleTerm type="text"><![CDATA[Primary Author]]></roleTerm>
  </role>
 </name>
 <name type="personal" authority="">
  <namePart><![CDATA[Sakthi Mahenthiran]]></namePart>
  <role>
   <roleTerm type="text"><![CDATA[Primary Author]]></roleTerm>
  </role>
 </name>
 <name type="personal" authority="">
  <namePart><![CDATA[Johnny Jermias]]></namePart>
  <role>
   <roleTerm type="text"><![CDATA[Primary Author]]></roleTerm>
  </role>
 </name>
 <name type="personal" authority="">
  <namePart><![CDATA[Fatih Yigit]]></namePart>
  <role>
   <roleTerm type="text"><![CDATA[Primary Author]]></roleTerm>
  </role>
 </name>
 <name type="personal" authority="">
  <namePart><![CDATA[Maria T. Caban-Garcia]]></namePart>
  <role>
   <roleTerm type="text"><![CDATA[Primary Author]]></roleTerm>
  </role>
 </name>
 <name type="personal" authority="">
  <namePart><![CDATA[Haihong He]]></namePart>
  <role>
   <roleTerm type="text"><![CDATA[Primary Author]]></roleTerm>
  </role>
 </name>
 <typeOfResource collection="yes"><![CDATA[mixed material]]></typeOfResource>
 <identifier type="isbn"><![CDATA[15426297]]></identifier>
 <originInfo>
  <place>
   <placeTerm type="text"><![CDATA[United States of America]]></placeTerm>
   <publisher><![CDATA[International Accounting Section of the American Accounting Association]]></publisher>
   <dateIssued><![CDATA[2013]]></dateIssued>
  </place>
 </originInfo>
 <slims:image><![CDATA[12.1.png.png]]></slims:image>
</mods>
</modsCollection>