1. Department of Accounting, National Changhua University of Education, Changhua, Taiwan, Republic of China
2. Department of Accounting and Taxation, Bennett S. LeBow College of Business, Drexel University, Philadelphia, PA, USA
3. Department of Finance, National Formosa University, Huwei, Taiwan, Republic of China
4. Accounting Department, College of Business Administration, California State Polytechnic University, Pomona, CA, USA