1. Department of Accounting, B.I. Moody III College of Business Administration University of Louisiana at Lafayette Lafayette Louisiana USA
2. Department of Accounting, Judd Leighton School of Business and Economics Indiana University South Bend and Korea Institute of Public Finance SeJong‐Si Korea
3. Department of Accounting and Taxation, Gabelli School of Business Fordham University New York New York USA
4. Department of Finance, Carlos Alvarez College of Business University of Texas at San Antonio San Antonio Texas USA