1. School of Accounting and Finance University of Vaasa Vaasa Finland
2. School of Business and Management Lappeenranta‐Lahti University of Technology LUT Lahti Finland
3. Department of Accounting & Corporate Governance Macquarie Business School Sydney NSW Australia
4. Department of Management University of Bologna Bologna Italy
5. Center for Corporate Reporting, Finance & Tax Nyenrode Business Universiteit Breukelen The Netherlands
6. The Faculty of Social Sciences Aalborg Universiteit Aalborg Denmark