1. Departamento de Contabilidad Universidad Autónoma de Madrid Madrid Spain
2. ECOBAS Universidade de Vigo Departamento de Economía Financeira e Contabilidade Ourense Spain
3. Biocost Research Group Galicia Sur Health Research Institute (IIS Galicia Sur) SERGAS‐UVIGO Pontevedra Spain
4. Norwich Business School University of East Anglia Norwich UK
5. Universidade Presbiteriana Mackenzie São Paulo Brazil