1. Department of Accounting and Information Systems, Eli Broad College of Business, Michigan State University, East Lansing, Michigan 48824;
2. Warwick Business School, University of Warwick, Coventry CV4 7AL, United Kingdom;
3. Fox School of Business, Temple University, Philadelphia, Pennsylvania 19122;
4. McIntire School of Commerce, University of Virginia, Charlottesville, Virginia 22901