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Keene State College, Department of Economics and Political Science
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Bauer College of Business, University of Houston
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Department of Accountancy and Taxation, Bauer College of Business, University of Houston
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Culverhouse College of Commerce
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Department of Economics, Finance and Legal Studies, Culverhouse College of Commerce, University of Alabama
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Center for Accounting Research, University of Graz
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Chair of Public Finance, TU Chemnitz
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Tippie College of Business, University of Iowa
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College of Business, University of Illinois at Urbana-Champaign
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Faculty of Economics and Business, University Of Amsterdam
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University of Pittsburgh at Johnstown
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Faculty of Business and Economics, University of Melbourne
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Nankai Universtiy
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Shanghi University of Finance & Economics
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Xiamen University
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Wuhan University
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Southwestern University of Finance and Economics
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National Sun Yat-sen University
in Kaohsiung
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