Affiliation: | Department of Accounting, University of Miami, P.O. Box 248031, Coral Gables, FL 33124, USA (Tel. 305-284-5492);Department of Management Science and Computer Information Systems, University of Miami, Coral Gables, FL 33124, USA (Tel. 305-284-6595);Department of Management Science and Computer Information Systems, University of Miami, Coral Gables, GL 33124, USA (Tel. 305-284-6595) |