| Affiliation: | 1. Peter B. Gustavson School of Business, University of Victoria, 3800 Finnerty Rd, Victoria, BC, Canada V8P 5C2;2. Newcastle University Business School, Newcastle upon Tyne NE1 4SE, UK;3. School of Management, Bristol University, Senate House, Tyndall Avenue, Bristol BS8 1TH, UK;4. Department of Accounting, Universite Laval, Québec City, QC, Canada G1V 0A6;1. Peter B. Gustavson School of Business, University of Victoria, 3800 Finnerty Rd, Victoria, BC, Canada V8P 5C2;2. Newcastle University Business School, Newcastle upon Tyne NE1 4SE, UK;3. School of Management, Bristol University, Senate House, Tyndall Avenue, Bristol BS8 1TH, UK;4. Department of Accounting, Universite Laval, Québec City, QC, Canada G1V 0A6;1. Johnson Graduate School of Management, Cornell University, United States;2. Stern School of Business, New York University, United States;1. University of Utah, United States;2. University of California, Berkeley, United States;1. Duke University, United States;2. Northwestern University, United States;1. UCD School of Business, University College Dublin, Ireland;2. University of Amsterdam Business School, The Netherlands;1. University of Utah, United States;2. University of Virginia, United States |
