| Institution: | 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. 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. Department of Accounting Information, National Taipei University of Business, Taiwan, ROC;2. Department of Accounting, Ming-Chuan University, Taiwan, ROC;1. Colorado State University, United States;2. Drexel University, United States;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. School of Management, Xi’an Jiaotong University, China;2. School of Accountancy, University of Hawaii at Manoa, United States;1. Shenzhen Finance Institute, The Chinese University of Hong Kong, Shenzhen, China;2. University of Oregon, United States;3. School of Accounting and Finance, Faculty of Business, Hong Kong Polytechnic University, Hong Kong SAR, China;4. Faculty of Business and Economics, University of Hong Kong, Hong Kong SAR, China |
