1. Steed School of AccountingThe University of OklahomaNormanUnited States
2. School of Accounting and FinanceHong Kong Polytechnic UniversityHong KongHong Kong
3. Department of Finance and Business EconomicsUniversity of MacauMacauMacau
4. Department of Accounting, School of ManagementHuazhong University of Science and Technology WuhanChina