1. Department of Accounting, Scheller College of Business Georgia Institute of Technology (Georgia Tech) Atlanta Georgia USA
2. Department of Accounting and Information Systems, Pamplin College of Business Virginia Polytechnic Institute and State University (Virginia Tech) Blacksburg Virginia USA
3. School of Accountancy, BYU Marriott School of Business Brigham Young University Provo Utah USA
4. Richard C. Adkerson School of Accountancy, College of Business Mississippi State University Starkville Mississippi USA
5. Department of Accounting, College of Business Florida State University Tallahassee Florida USA