Affiliation: | 1. Department of Accounting, University of Melbourne, Parkville, VIC 3010, Australia;2. Department of Finance, University of Melbourne, Parkville, VIC 3010, Australia;1. Cardiff Business School, Colum Drive, Cardiff CF10 3EU, Wales, UK;2. The University of Sydney Business School, The University of Sydney, Building H69, NSW 2006, Australia;3. Faculty of Business and Law, University of Newcastle, NSW 2308, Australia;1. Victoria University of Wellington, School of Accounting and Commercial Law, PO Box 600, Wellington 6140, New Zealand;2. John F. Welch School of Business, Sacred Heart University, Fairfield, CT 06825, United States;3. Virginia Commonwealth University, Department of Accounting, School of Business, 301 W. Main Street, Richmond, VA 23284-4000, United States;1. The University of Illinois at Urbana-Champaign, 4004 Business Instructional Facility, 515 East Gregory Drive, Champaign, IL, 61820, USA;2. The University of Washington, Foster School of Business, Box 353200, Seattle, WA, 98195, USA;3. Portland State University, Karl Miller Center 360M, 631 SW Harrison St, Portland, OR, 97201, USA |