1. Accounting Department, Neeley School of Business, Texas Christian University, Fort Worth, TX, USA
2. Department of Accounting and Management Control, ESSEC Business School, Cergy, France
3. Accounting Department, Rotman School of Management, University of Toronto, Toronto, Canada
4. Accounting Department, BI Norwegian Business School, Oslo, Norway
5. Department of Accounting Information & Management, Kellogg School of Management, Northwestern University, Evanston, IL, USA