1. Department of Accounting Fox School of Business Temple University 461 Alter Hall 1801 Liacouras Walk Philadelphia Pennsylvania 19122 USA
2. Department of Accounting School of Management Fudan University 316 Siyuan Building 670 Guoshun Rd.Yangpu District Shanghai 200433 China
3. School of Accountancy W. P. Carey School of Business Arizona State University 300 East Lemon Street TEMPE Campus Mailcode 3606 Tempe Arizona 85287 USA
4. Department of Accounting and Finance School of Business Administration Oakland University 339 Elliott Hall275 Varner Drive Rochester Michigan 48309 USA