University of Glasgow, University of Western Ontario - Managerial Accounting and Control Area Group, Massey University, Université Laval, University of Sao Paulo, York University - Schulich School of Business, University of Edinburgh, Durham University, University of Toulouse - Department of Management Control, Accounting and Auditing, University of Windsor, University of Leicester, University of Texas at Houston - Health Science Center at Houston (UTHealth), ESCP Business School, Monash University, Ivey Business School, Western University, Queen's University, Monash University, University Foundation Los Libertadores), University of Edinburgh, Texas Tech University - Area of Accounting, University of Birmingham, San Francisco State University and University of Toulouse - Toulouse Business School

University of Toulouse - Department of Management Control, Accounting and Auditing and TBS Business School

University of Toulouse - Department of Management Control, Accounting and Auditing, affiliation not provided to SSRN and ESSEC Business School