| Affiliation: | 1. UQ Business School, The University of Queensland, Brisbane, Australia;2. School of Accountancy, Queensland University of Technology, Brisbane, Australia;3. Tasmanian School of Business and Economics, University of Tasmania, Hobart, Australia;1. Nova Southeastern University, 3301 College Avenue, Davie 33314, United States;2. University of Waterloo, Waterloo, ON N2L 3G1, Canada;3. University of Kansas, 1300 Sunnyside Av, Lawrence, KS 66045, United States;1. Department of Accounting, University of New Orleans, 2000 Lakeshore Dr. KH 478, New Orleans, LA 70148, United States;2. Lynn Pippenger School of Accountancy, University of South Florida, 4202 E. Fowler Ave. BSN3403, Tampa, FL 33620, United States;1. University of North Texas, United States;2. University of Arkansas, United States;3. Xi''an Jiaotong-Liverpool University, China |
