Funding for this research was provided by:
Canadian Academic Accounting Association
KPMG
Article History
Received: 8 March 2019
Accepted: 16 December 2019
First Online: 1 January 2020
Change Date: 7 February 2020
Change Type: Correction
Change Details: Table 3 was incomplete in the initial online publication. The original article has been corrected.
Compliance with Ethical Standards
:
: The authors declare that they do not have a conflict of interest.
: All procedures performed in studies involving human participants were in accordance with the ethical standards of the university’s research committee and with the 1964 Helsinki declaration and its later amendments. Informed consent was obtained from all individual participants included in the study.