First Author:   Venus Khim-Sen Liew Labuan School of International Business and Finance, Universiti Malaysia Sabah venusliew@yahoo.com         Second Author: Chee-Keong Choong Faculty of Accountancy and Management, Universiti Tunku Abdul Rahman choongck@mail.utar.edu.my         Third Author: Evan Lau Faculty of Economics and Business, Universiti Malaysia Sarawak lphevan@feb.unimas.my         Fourth Author: Kian-Ping Lim Labuan School of International Business and Finance, Universiti Malaysia Sabah kplim@ums.edu.my