Affiliation: | 1. Department of Accounting and Auditing, HHL Leipzig Graduate School of Management, Jahnallee 59, 04109 Leipzig, Germany;2. Chair of Accounting and Auditing, HHL Leipzig Graduate School of Management, Jahnallee 59, 04109 Leipzig, Germany;1. Department of Accounting and Finance, Lancaster University Management School, Lancaster LA1 4YX, UK;2. University of Exeter Business School, Streatham Court, Rennes Drive, Exeter EX4 4PU, UK;1. School of Economics and Management, Lund University, Sweden;2. IPSAR, University of Edinburgh Business School, 29 Buccleuch Place, Edinburgh EH8 9JS, United Kingdom |