Amr Kotb is an Asst. Prof. of Accounting at the Faculty of Commerce, Cairo Univ of (Egypt) and Anglia Ruskin Univ (UK). He was awarded a PhD in Accounting from the Univ of Aberdeen. Amir Allam is an Asst. Prof. of Accounting at the Faculty of Commerce, Cairo Univ. He holds a PhD in Accounting and Finance from the Univ of Birmingham.