| Affiliation: | 1. Kobe City University of Foreign Studies, 9-1 Gakuen Higashimachi, Nishi-ku, Kobe, Hyogo 651-2102, Japan;2. Graduate School of Economics, Osaka University. 1-7 Machikaneyama, Toyonaka, Osaka 560-0043, Japan;1. University of Wisconsin – Whitewater, Department of Accounting, College of Business, Timothy J Hyland Hall 3431, Whitewater, WI 53190, United States;2. Clemson University, School of Accountancy, Wilbur O. and Ann Powers College of Business, 424B Walter T. Cox Blvd., Clemson, SC 29634, United States;3. Clemson University, Department of Finance, Wilbur O. and Ann Powers College of Business, 225 Walter T. Cox Blvd., Clemson, SC 29634, United States;1. UNSW Sydney, School of Accounting, Sydney, NSW 2052, Australia;2. University of Western Australia, Accounting and Finance, Perth, WA 6009, Australia;1. University of Michigan-Flint, Flint, MI, United States;2. Miami University, Oxford, OH, United States;3. University of Memphis, Memphis, TN, United states;4. Old Dominion Unversity, Norfolk, VA, United States;1. Center for Gender, Leadership, and Inclusion, Cranfield University School of Management, United Kingdom;2. Department of Business Administration, University of Cyprus, Cyprus;3. Department of Accounting and Finance, University of Cyprus, Cyprus;1. Faculty of Business and Economics, The University of Hong Kong, Hong Kong, China;2. School of Economics and Management, Harbin Institute of Technology, Shenzhen, China;1. Department of Accounting, Deakin Business School, Deakin University, Level 3, Building LB, 221 Burwood Highway, Burwood, VIC 3125, Australia;2. Department of Accounting, Monash Business School, Monash University, Level 3, Building H, 900 Dandenong Road, Caulfield East, VIC 3145, Australia |
