Institution: | 1. University of Central Arkansas, Department of Accounting, 201 Donaghey BBA 309, Conway, AR 72035-0001, United States;2. Louisiana State University, Department of Accounting, 3101 CEBA, Baton Rouge, LA 70803-6304, United States;3. Indiana University, Kelley School of Business Indianapolis, BS4012, 801 W. Michigan Street, Indianapolis, IN 46202-5151, United States;4. Northern Illinois University, Department of Accountancy, College of Business, DeKalb, IL 60115-2854, United States |