| Institution: | 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. Department of Accounting, University of Melbourne, Parkville, VIC 3010, Australia;2. Department of Finance, University of Melbourne, Parkville, VIC 3010, Australia |
