| Institution: | 1. West Virginia University, Department of Accounting, College of Business and Economics, Morgantown, WV 26506-6025, United States;2. Indiana University, Kelley School of Business Indianapolis, BS4012, 801 W. Michigan Street, Indianapolis, IN 46202-5151, United States;3. Robert Morris University, School of Business, 6001 University Boulevard, Moon Township, PA 15108, United States;4. University of Central Arkansas, Department of Accounting, 201 Donaghey COB 204, Conway, AR 72035-0001, United States |
