William H. Bill Francisco is assistant professor of accounting, School of Accountancy, College of Business Administration, Georgia Southern University, Statesboro, GA 30460.
Thomas G. Tom Noland is assistant professor of accounting, School of Accountancy, College of Business Administration, Georgia Southern University, Statesboro, GA 30460.
J. Ann Kelly is temporary instructor of accounting, School of Accountancy, College of Business Administration, Georgia Southern University, Statesboro, GA 30460
