References



Soenke Sievers (dissertation chair)

Professor for International Accounting

Paderborn University, Germany

soenke.sievers@uni-paderborn.de

Urska Kosi

Professor for Financial Accounting and Auditing

Paderborn University, Germany

urska.kosi@uni-paderborn.de

Wayne Landsman

KPMG Distinguished Professor of Accounting

Kenan Flagler Business School at the University of North Carolina, USA

wayne_landsman@unc.edu