1. Turner School of Accountancy, Belk College of Business, University of North Carolina at Charlotte, Charlotte, NC 28262, USA
2. Department of Management & Marketing, Texas A&M University-Corpus Christi, Corpus Christi, TX 78412, USA
3. College of Business, RELLIS Campus, Texas A&M University-Corpus Christi, Bryan, TX 77807, USA
4. Department of Accounting, College of Business, RELLIS Campus, Texas A&M University-Corpus Christi, Bryan, TX 77807, USA