| Institution: | 1. Department of Accounting, School of Business, East Carolina University, GCB 3204 Greenville, NC 27858, USA;2. Lowry Mays College and Graduate School of Business, Texas A&M University, College Station, TX 77843-4353, USA;1. Department of Accountancy, Faculty of Business, City University of Hong Kong, Kowloon, Hong Kong;2. Department of Accounting, Rutgers University, New Brunswick, NJ, USA;1. DuPree College of Management, Georgia Institute of Technology, Atlanta, GA 30332-0520, USA;2. Department of Accounting, Anderson Graduate School of Management, Univerisity of California at Los Angeles, 110 Westwood Plaza, Suite D-409, Los Angeles, CA 900095-1481, USA |
