H. Ghorbel Siala, Y. Mnif Sellami, and H. Borgi Fendri, “Determinants of voluntary web-based disclosure: A comparison of the united kingdom and its former colony, New Zealand”, IJAES, vol. 2, no. 2, pp. 100–110, Nov. 2014, doi: 10.14419/ijaes.v2i2.3668.