1. Distinguished Professorship in Accounting, Turner School of Accountancy, Belk College of Business, University of North Carolina at Charlotte, 28262, Charlotte, NC, USA
2. Department of Accounting and Commercial Law, Hanken School of Economics, P.O. Box 479, 00101, Helsinki, Finland
3. Vincent C. Ross Professor of Accounting, Stern School of Business, New York University, 44 West Fourth Street, 10012, New York, NY, USA