1. IAE - Accounting Department, Normandie Univ, UNIROUEN, UNICAEN, UNILEHAVRE, NIMEC, Rouen, France
2. Accounting Department, Université du Québec à Montréal - UQAM, Montreal, Canada
3. Finance, Accounting and Economics Departement, Kedge Business School, Institut Franco-Chinois de l'Université Renmin, Talence, France, Talence, France