| Affiliation: | 1. Florida International University, United States of America;2. University at Albany – SUNY, United States of AmericaThis article was accepted by Roger Graham;1. School of Accounting, College of Business Administration, Florida International University, USA;2. Accounting Department, College of Business, San Francisco State University, USA;3. Department of Accounting, Finance and Economics, College of Business and Public Policy, California State University, Dominguez Hills, USA;1. Binghamton University – SUNY, USA;2. The Ohio State University, USA;1. School of Accounting, Central Michigan University, Mount Pleasant, MI, United States;2. Department of Accounting, College of Business, Iowa State University, Ames, IA, United States;3. Department of Accounting, Belk College of Business, University of North Carolina, Charlotte, NC, United States;4. Department of Accounting, University of Illinois, Chicago, IL, United States;1. Department of Accounting, College of Business and Management, Tamkang University, Taiwan R.O.C;2. Department of Business Administration, College of Management, National Changhua University of Education, Taiwan R.O.C;3. College of Business Administration and Public Policy, California State University—Dominguez Hills, United States;4. College of Business Administration, California State University—Stanislaus, One University Circle, United States |
