1. Schulich School of Business, York University, 4700 Keele Street, Toronto, ON, Canada, M4P 2A7
2. Birmingham Business School, University of Birmingham, Edgbaston, Birmingham B15 2TT, UK.
3. University of Edinburgh Business School, 29 Buccleuch Place, Edinburgh EH8 9JS, UK
4. School of Government Audit, Nanjing Audit University, Nanjing, People’s Republic of China.
5. Manchester Business School, University of Manchester, Booth St W, Manchester M15 6PB, UK.