First Author:   Terence Tai-Leung Chong Department of Economics, The Chinese University of Hong Kong chong2064@cuhk.edu.hk         http://www.cuhk.edu.hk/eco/staff/tlchong/tlchong3.htm Second Author: Winnie S. C. Leung School of Accountancy, The Chinese University of Hong Kong scleung@baf.msmail.cuhk.edu.hk         Third Author: Rita W. Y. Yip School of Accountancy, The Chinese University of Hong Kong s061563@mailserv.cuhk.edu.hk         Fourth Author: Howard Z. Huang School of Accountancy, The Chinese University of Hong Kong s061564@mailserv.cuhk.edu.hk