| Affiliation: | 1. School of Accountancy, Singapore Management University, Singapore 178900, Singapore;2. School of Economics and Management, Tsinghua University, Beijing 100084, China;1. Dhaliwal-Reidy School of Accountancy, University of Arizona, 1130 E. Helen St., PO Box 210108, Tucson, AZ 85721, United States;2. LeBow College of Business, Drexel University, Philadelphia, PA 19104, United States;3. Neeley School of Business, Texas Christian University, Fort Worth, TX 76129, United States;1. Lynn Pippenger School of Accountancy, Muma College of Business, University of South Florida, 4202 East Fowler Ave., BSN 3403, Tampa, FL 33620, United States;2. Department of Accounting and Finance, Paul College of Business and Economics, University of New Hampshire, 11 Garrison Ave., Durham, NH 03824, United States;1. Hershel Anderson Endowed Professor, Department of Accounting, G. Brint Ryan College of Business, University of North Texas, Denton, TX 76201, United States;2. Department of Accountancy and Business Law, Cameron School of Business, University of North Carolina Wilmington, Wilmington, NC 28403, United States;1. College of Business, North Dakota State University, 811 2nd Ave. N., Fargo, ND 58108-6050, USA;2. Dhillon School of Business, University of Lethbridge, 345 – 6 Ave S.E., Calgary, Alberta T2G 4V1, Canada |
