1. Department of Economics and Management, University of Trento, Trento, Italy
2. Pentland Centre for Sustainability in Business, Lancaster University, Lancaster, UK
3. Department of Accounting, Toronto Metropolitan University, Toronto, Canada
4. School of Accounting and Finance, University of Bristol, Bristol, UK
5. College of Business, University of Central Florida, Orlando, FL, USA
6. École de comptabilité, Université Laval, Quebec, Canada
7. Rawls College, Texas Tech University, Lubbock, TX, USA