Institution: | 1. School of Business, La Salle University, Philadelphia, PA 19141-1199, U.S.A.;2. Harbert College of Business, Auburn University, Auburn, AL 36849-5241, U.S.A.;1. Accounting and Audit Department, Faculty of Economics and Business Administration, Babes-Bolyai University, Cluj-Napoca 3400, Romania;2. Accounting and Audit Department, Faculty of Economics and Business Administration, Babes-Bolyai University, Cluj-Napoca 3400, Romania |