Shu Wing Yip,was an accounting honours student in 2005 at Macquarie University.Dr.Lorne Cummings, BBus Deakin, GradDipAcctg ANU, MCom ANU, PhD Macquarie, FCPA, CA, CMA is an Associate Professor at Macquarie University.Dr.Elaine Evans, BBus NSWIT, MCom ANU, MEd Sydney, DipEd STC, PhD UNSW, FCPA is an Associate Professor at Macquarie University.