Virginia Tech - Department of Accounting and Information Systems, University of Oxford - Said Business School, Saginaw Valley State University - College of Business and Management, Independent, Pennsylvania State University - Smeal College of Business, Boston University - Department of Accounting, University of Notre Dame - Department of Finance, Public Company Accounting Oversight Board, CEPRUniversity of Oxford - Finance, University of Oxford - Said Business School, Pennsylvania State University - Penn State, Vanderbilt University - Finance, Columbia University and University of California, Los Angeles (UCLA) - Department of Economics