1. Accountancy Department, Bentley University, Waltham, US;
2. Department of Auditing, Assurance, and Control, Nyenrode Business Universiteit, Breukelen, The Netherlands;
3. Department of Accounting and Information Management, Maastricht University, Maastricht, The Netherlands;
4. Department of Accounting and Finance, University of Antwerp, Antwerp, Belgium