Affiliation: | 1.College of Business, University of Texas – El Paso, El Paso, TX, 79968, USA ;2.School of Accounting, Florida Atlantic University, Boca Raton, FL, 33431, USA ;3.Neeley School of Business, TCU, Box 298530, Fort Worth, TX, 76129, USA ;4.College of Business, Colorado State University, Fort Collins, CO, 80523, USA ; |