1. Department of Accounting, E.J. Ourso College of Business, Louisiana State University, Baton Rouge, LA, USA
2. Department of Accounting and Business Law, Hankamer School of Business, Paul L. Foster Campus for Business and Innovation, Baylor University, Waco, TX, USA
3. Department of Accounting, B.I. Moody III College of Business Administration, University of Louisiana at Lafayette, Lafayette, LA, USA
4. Culverhouse School of Accountancy, Culverhouse College of Business, University of Alabama, Tuscaloosa, AL, USA