1. Department of Accounting, School of Management, University of Minnesota, 271 19th Ave. South, Minneapolis, MN
2. Faculty of Commerce and Business Administration, 2053 Main Hall, University Campus, Vancouver, B.C., Canada V6T 1Y8
3. Department of Economics, University of Western Ontario, London, Ont., Canada N6A 5C2
4. Department of Management, Economics, and Computer Science, Purdue University, West Lafayette, IN