| Institution: | 1. Department of Accounting Information, National Taipei University of Business, Taiwan, ROC;2. Department of Accounting, Ming-Chuan University, Taiwan, ROC;1. The Robert J. Manning School of Business, University of Massachusetts Lowell, One University Avenue, Lowell, MA 01854, USA;2. College of Business and Economics, California State University, Los Angeles, 5151 State University Drive, Los Angeles, CA 90032, USA;1. Auburn University, Harbert College of Business, 301 Lowder Hall, Auburn, AL 36849, United States;2. Kennesaw State University, United States;3. John Carroll University, United States;1. Colorado State University, United States;2. Drexel University, United States;1. Trier University, Universitätsring 15, 54296 Trier, Germany;2. Lancaster University Management School, Bailrigg, Lancaster LA1 4YX, United Kingdom;3. Erasmus School of Economics, Burgemeester Oudlaan 50, 3062 PA Rotterdam, the Netherlands;1. School of Accounting, Business School, University of New South Wales Sydney, Australia;2. Department of Accounting, School of Management, Xiamen University, China;3. Department of Accounting, Faculty of Business and Economics, University of Melbourne, Australia;1. Hong Kong Polytechnic University, Hong Kong;2. Western Washington University, United States;3. University of Washington Tacoma, United States |
