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Authors
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Funding
Funding for this research was provided by:
Social Sciences and Humanities Research Council of Canada
Canadian Academic Accounting Association
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Article History
Received: 8 March 2024
Accepted: 19 August 2024
First Online: 24 August 2024
Declarations
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: We gratefully acknowledge financial support from the Social Sciences and Humanities Research Council (SSHRC), the KPMG Foundation, and the Canadian Academic Accounting Association.
: The research was conducted in accordance with the 1964 Helsinki Declaration. Informed consent was obtained from all individual participants included in the study.
