Affiliation: | Department of Accounting and Auditing, Copenhagen Business School, Solbjerg Plads 3, C4, DK-2000 Frederiksberg, Denmark;Institute of Information Management, University of St. Gallen, Müller-Friedberg-Strasse 8, 9000 St. Gallen, Switzerland;Johnson & Johnson, New Brunswick, New Jersey;University of Canberra, Australia |