| Affiliation: | 1. Warwick Business School, University of Warwick, Scarman Road, Coventry CV4 7AL, United Kingdom;2. Hunan University, Changsha, Hunan, China;3. Asper School of Business, University of Manitoba, 181 Freedman Crescent, Winnipeg, Manitoba, Canada R3T 5V4;1. School of Accountancy, University of Nebraska-Lincoln, Lincoln, NE 68588-0488, United States;2. John F. Carroll Junior Professor Department of Accounting and Information Systems, Pamplin College of Business, Virginia Tech, Blacksburg, VA 24061, United States;3. 309-298-1152, Western Illinois University |
