1. Accounting and Information Systems, Pamplin College of Business, Virginia Polytechnic Institute and State University, Blacksburg, VA, USA
2. Business Information Technology Department, Pamplin College of Business, Virginia Polytechnic Institute and State University, Blacksburg, VA, USA
3. Department of Management, Entrepreneurship, and Technology, Lee Business School, University of Nevada, Las Vegas, Las Vegas, NV, USA
4. Department of Accounting, Sam M. Walton College of Business, University of Arkansas, Fayetteville, AR, USA