1. Faculty of Business Administration Memorial University of Newfoundland St. John's Newfoundland and Labrador Canada
2. College of Business and Professional Studies Johnson C. Smith University Charlotte North Carolina USA
3. Department of Accounting and Corporate Governance Macquarie University Sydney New South Wales Australia
4. College of Economics Shenzhen University Shenzhen Guangdong China
5. Department of Finance, Robbins College of Business and Entrepreneurship Fort Hays State University Hays Kansas USA