1. Department of Accounting and Information Systems, Asia University, Taichung, Taiwan (R.O.C.)
2. Department of Accountancy, National Cheng Kung University, Tainan City, Taiwan (R.O.C.)
3. Department of Accounting, National Chung Hsing University, Taichung City, Taiwan (R.O.C.)
4. College of Business, Texas A&M University - Corpus Christi, Corpus Christi, TX, USA