Affiliation: | 1. Ernst & Young Leadership and Professional Development Center, Northern Illinois University, DeKalb, IL, USA;2. Northern Illinois University, DeKalb, IL, USA;1. Accounting Department, Florida State University, 821 Academic Way, Tallahassee, FL 32306-1110, USA;2. University of North Texas, College of Business, Department of Accounting, 1155 Union Circle #305219, Denton, TX 76203-5017, USA |