Affiliation: | 1. Department of Accounting, College of Business and Economics, West Virginia University, Morgantown, WV 26506-6025, United States;2. Kelley School of Business Indianapolis, BS4012, Indiana University, 801 W. Michigan Street, Indianapolis, IN 46202-5151, United States;3. School of Business, Robert Morris University, 6001 University Boulevard, Moon Township, PA 15108, United States |