About the Authors

Bart J. Bruin

Contributed equally to this work with: Bart J. Bruin, Henri C. Dekker, Tom L. C. M. Groot

Roles Conceptualization, Methodology, Writing – original draft, Writing – review & editing

b.j.bruin@vu.nl

Affiliation Department of Accounting, School of Business and Economics, Vrije Universiteit Amsterdam, Amsterdam, The Netherlands

Henri C. Dekker

Contributed equally to this work with: Bart J. Bruin, Henri C. Dekker, Tom L. C. M. Groot

Roles Conceptualization, Methodology, Writing – original draft, Writing – review & editing

Affiliation Department of Accounting, School of Business and Economics, Vrije Universiteit Amsterdam, Amsterdam, The Netherlands

Tom L. C. M. Groot

Contributed equally to this work with: Bart J. Bruin, Henri C. Dekker, Tom L. C. M. Groot

Roles Conceptualization, Methodology, Writing – original draft, Writing – review & editing

Affiliation Department of Accounting, School of Business and Economics, Vrije Universiteit Amsterdam, Amsterdam, The Netherlands

Competing Interests

The authors have declared that no competing interests exist.