| Institution: | 1. Department of Accountancy, Bentley University, 175 Forest St. Waltham, MA 02452, USA;2. Department of Accounting, University of Massachusetts Lowell, 1 University Avenue, Lowell, MA 01854, USA;3. Charlton College of Business, University of Massachusetts Dartmouth, 285 Old Westport Road North Dartmouth, MA 02747, USA;4. Graduate School of Management, Clark University, 950 Main Street, Worcester, MA 01610, USA;1. Qatar University, Doha, Qatar;2. Department of Accounting and Information Systems, College of Business and Economics, Qatar University, Doha, Qatar |
