Samaha, Joel (university Of Minnesota) (2) Matsumoto, David (san Francisco State University And Humintell), Juang, Linda (university Of Potsdam (2) Lumby, Steve (formerly Managing Director Of The London College Of Accountancy), Jones, Chris (principal Lecturer In Accounting And Finance At Sheffield Hallam University) (1) Warren, Carl (university Of Georgia, Jones, Jeff (auburn University) (1) Goergen, Marc (cardiff Business School) (1)