| Institution: | 1. Department of Accounting, Texas State University, 601 University Dr., San Marcos, TX 78666, United States;2. Department of Accounting, The University of Texas at San Antonio, One UTSA Circle, San Antonio, TX 78249, United States;1. “1 Decembrie” University of Alba Iulia, 11-13. N. Iorga Street, Alba Iulia, Romania;2. “Petru Maior” University of Tîrgu Mures, 1 Nicolae Iorga Street, 540088, Târgu -Mure?, Romania;1. Faculty of Economic Sciences, University, “Lucian Blaga”, Sibiu, Romania;2. Faculty of Economic Sciences, University, “1 Decembrie”, Alba Iulia, Romania;1. School of Management, Harbin Institute of Technology, Harbin 150001, China;2. College of Management, National Dong Hwa University, Hualien 97401, Taiwan;1. King Abdulaziz University, Saudi Arabia;2. University of Exeter, United Kingdom |
