[1] Univ Florida, Fisher Sch Accounting, Gainesville, FL USA
[2] Ohio State Univ, Fisher Coll Business, Columbus, OH 43210 USA
[3] Chinese Univ Hong Kong, Sch Accountancy, Sha Tin, Hong Kong, Peoples R China
[4] Arizona State Univ, Wp Carey Sch Business, Ba 297E, Tempe, AZ 85287 USA