Institution: | a Department of Accounting and Information Management, College of Business Administration, The University of Tennessee, 621 Stokely Management Center, Knoxville, TN 37996-0560, United States b College of Business Administration, Belmont University, 1900 Belmont Boulevard, Nashville, TN 37212-3757, United States c Department of Accounting, Haub School of Business, St. Joseph's University, 5600 City Avenue, Philadelphia, PA 19131, United States |