Cardona, Rogelio J.
Rezaee, Zabihollah
Rivera-Ortiz, Wanda
Vega-Vilca, José C.
Article History
Received: 11 September 2018
Accepted: 22 February 2019
First Online: 12 March 2019
Compliance with Ethical Standards
:
: Rogelio J. Cardona was a member of the Professional Conduct (Ethics) Committee of the Puerto Rico Society of Certified Public Accountants from February 2004 to August 2011 and from September 2014 to August 2016. The other authors declare that they have no conflict of interest.
: This article does not contain any studies with human participants or animals performed by any of the authors.
: There were no individual participants in this study.