1. Accounting Department, College of Business, University of Wisconsin-Oshkosh, Oshkosh, WI, USA
2. HEC Paris, Paris, France
3. Accounting Department, Neidorff School of Business, Trinity University, San Antonio, TX, USA
4. NHH Norwegian School of Economics, Bergen, Norway
5. Kenneth G. Dixon School of Accounting, College of Business, University of Central Florida, Orlando, FL, USA