Affiliation: | 1. Department of Accountancy, Boler School of Business, John Carroll University, University Heights, OH 44118, USA;2. Department of Accounting & Finance, School of Business, St. John Fisher College, Rochester, NY 14618, USA;3. Durham University Business School, Queen''s Campus, Stockton TS17 6BH, UK;1. Kent Business School, University of Kent, Canterbury, Kent CT2 7FS, United Kingdom;2. Department of Management & Innovation Systems, University of Salerno, Via Giovanni Paolo II 132, 84084 Fisciano, SA, Italy;1. Graduate School of Business, University of Wisconsin-Madison, United States;2. Seal College of Business Administration and The Social Thought Program, The Pennsylvania State University, United States;3. Department of Accounting, University of Idaho, United States |