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Abstract

Leslie B. Fletcher, Ph.D., is a professor of accounting, Georgia Southern University, College of Business Administration, School of Accountancy, Statesboro, GA 30458.

Leslee N. Higgins, Ph.D., is a professor of accounting, Georgia Southern University, College of Business Administration, School of Accountancy, Statesboro, GA 30458.

J. Lowell Mooney, Ph.D., is a professor of accounting, Georgia Southern University, College of Business Administration, School of Accountancy, Statesboro, GA 30458.

Thomas A. Buckhoff, Ph.D., is a professor of accounting, Georgia Southern University, College of Business Administration, School of Accountancy, Statesboro, GA 30458.

First Page

15

Last Page

27

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