First Author:   Caren Sureth University of Paderborn csureth@notes.upb.de   Department of Taxation, Accounting and Finance, Department of Taxation, Accounting and Finance, Warburger Str. 100 Paderborn, 33098, Germany   +49 5251 60 5311(Phone) +49 5251 60 5311(Fax) www.upb.de/taxation Second Author: Rainer Niemann University of Graz niemann@uni-graz.at   University of Graz, Institute of Accounting and Taxation, Universitaetsstrasse 15 Graz, 8010, Austria