João Victor Joaquim Dos Santos Helena Isidro a Department of Business Economics, Universitat de les Illes Balears, Palma, Espanhab Business Research Unit (BRU-IUL), Instituto Universitário de Lisboa (ISCTE-IUL), Lisboa, Portugal
Shu-Miao Lai Chih-Liang Liu Sheng-Syan Chen a Bachelor Degree Program in Ocean Business Management, National Taiwan Ocean University, Keelung, Taiwanb Institute of Business and Management, National Yang Ming Chiao Tung University, Taipei City, Taiwanc Department of Finance, National Taiwan University, Taipei, Taiwan
Martin R.W. Hiebl Johannes Thaller Christian J. Dohmen Kevin L. Papiorek * Institute of Management Control and Consulting, JKU Business School, Johannes Kepler University Linz, Linz, Austria;** Chair of Management Accounting and Control, University of Siegen, Siegen, Germany
Tatiana King Mikko Ranta Essi Nousiainen a School of Accounting and Finance, University of Vaasa, Vaasa, Finlandb Jönköping International Business School, Jönköping University, Jönköping, Sweden
Peter Demerjian, Kodai Ito, Akinobu Shuto1School of Accountancy, J. Mack Robinson College of Business, Georgia State University, Atlanta, GA2Faculty of Economics, Graduate School of Economics, The University of Tokyo, Tokyo, Japan
Ting-Chiao Huang, Hua-Wei Huang, Stephanie Hairston12541Department of Accounting, Monash Business School, Monash University, Clayton, VIC, Australia2Department of Accountancy, National Cheng Kung University, Tainan, Taiwan3School of Accountancy, Parker College of Business, Georgia Southern University, Statesboro, GA, USA
Monika Łada Alina Kozarkiewicz Jim Haslam Edyta Łazarowicz * Institute of Accounting, SGH Warsaw School of Economics, Warsaw, Poland** AGH University of Krakow, Faculty of Management, Cracow, Poland† Durham University Business School, Durham University, Durham, UK‡ Department of Accounting, University of Jordan, Amman, Jordan
Fuhao Zhang Xiaolin Gong Shenwei Mo a School of Management, Wenzhou Business College, Zhejiang, Chinab School of Accountancy, Tianjin University of Finance and Economics, Tianjin, China
Xin-Yi Peng Ching-Yi Lin Te-Ke Mai a School of International Business, Guangzhou City University of Technology, Guangzhou, Chinab Department of Economics, National Tsing Hua University, Hsin Chu, Taiwanc School of Finance and Investment, Guangdong University of Finance, Guangzhou, China
Faisal Alismail Abhijeet Singh Yeut Hong Tham a Department of Accounting, School of Business, King Faisal University, Al-Ahsa, Saudi Arabiab School of Accounting, Economics and Finance Faculty of Business and Law, Curtin University, Perth, Australia