© 2017, Emerald Publishing Ltd. This is an author produced version of a paper published in the International Journal of Accounting & Information Management, uploaded in accordance with the publisher’s self- archiving policy. The final published version (version of record) is available online at the link below. Some minor differences between this version and the final published version may remain. We suggest you refer to the final published version should you wish to cite from it.
|Journal||International Journal of Accounting and Information Management|
|Early online date||19 Jun 2017|
|Publication status||E-pub ahead of print - 19 Jun 2017|