Michael Alles -
Rutgers Business School, Department of Accounting & Information Systems, One Washington Park, Room 928, Newark, NJ 07102-3122, United States
Roger Debreceny -
Shidler Distinguished Professor of Accounting, Shidler College of Business, University of Hawai‘i at Mānoa, 2404 Maile Way, BusAd C-401b, Honolulu, HI 96822, United States