no-js, off-canvas pg_Index pg_index , skipnav, master-header row vt-site-header, ad-banner js-ad-banner, widget-AdBlock widget-instance-HeaderAd, hfAdBlockInfo, adblock-wrap js-adblock-wrap , adblock-slot-placeholder js-adblock, widget-SitePageHeader widget-instance-SitePageHeader, site-theme-header, site-theme-header_contents global-nav-base, global-nav, mobile-menu-trigger_wrap mobile-search_wrap, js-mobile-search_toggle mobile-search_toggle at-search-toggle, icon-menu_search, screenreader-text, navbar-search-container js-mobile-search-dropdown mobile-dropdown search-dropdown, navbar-search, microsite-search, navbar-search-input_wrap, navbar-search-input microsite-search-term at-microsite-search-term search-term-autosuggest, microsite-search-term-input-hint, term-list hidden, navbar-search-submit_wrap, microsite-search-icon navbar-search-submit icon-menu_search, tablet-menu-trigger_wrap, js-tablet-menu-toggle tablet-sign-in, icon-menu_account, site-theme-header-menu-item_wrap tablet-menu, site-theme-header-menu-item, register at-register, site-theme-header-menu-item not-authenicated, dropdown-toggle signin at-signin-dropdown at-signin-username, icon-general_arrow-down arrow-icon, dropdown-panel dropdown-panel-signin dropdown-panel-form at-signin-dropdown-panel, spinner, journal-header journal-bg, journal-header_content with-society-logo, journal-logo_wrap, journal-logo-link, logo-AmericanAccountingAssociation journal-logo, navbar-menu_wrap, js-mobile-site-menu-toggle mobile-site-menu-toggle, icon-menu_hamburger, tablet-menu-label, navbar-menu, site-menu site-menu-lvl-0, site-menu-item site-menu-lvl-0 , nav-link, nav-link js-nav-link, nav-arrow icon-general_arrow-down arrow-icon, site-menu site-menu-lvl-1, site-menu-item site-menu-lvl-1 , society-block_wrap, society-logo-link, society-logo, content-main js-main ui-base, master-main row, content-main_content, large-12, index-inner-wrap, location-main-content vt-index-widget-wrap, widget-DynamicWidgetLayout widget-instance-Home_MainContent, widget widget-dynamic , widget-dynamic-inner-wrap, widget-DynamicWidgetLayout widget-instance-Home_MainContentB0, widget widget-dynamic theme-homepage-layout allen journal, widget-DynamicWidgetLayout widget-instance-Home_MainContentB0B0, widget widget-dynamic home-row1 header-row, widget-DynamicWidgetLayout widget-instance-Home_MainContentB0B0B0, widget widget-dynamic header-row-left home-issue-info issue-info, widget-SelfServeContent widget-instance-aaa_home-self-serve-content-society-label, homepage-panel-wrap, homepage-panel-text white-text, white-text, site-menu-item site-menu-lvl-0, nav-link js-nav-link button, site-menu-item site-menu-lvl-1, nav-link button, button, widget-DynamicWidgetLayout widget-instance-Home_MainContentB0B0B1, widget widget-dynamic header-row-right, widget-SelfServeContent widget-instance-aaa_home-self-serve-content-about-this-journal, homepage-panel-wrap pd-05, homepage-panel-text, btn-wrap d-b, btn d-b, widget-DynamicWidgetLayout widget-instance-Home_MainContentB0B1, widget widget-dynamic home-row3 home-self-serve-content-features self-serve-content-features, widget-dynamic__header, widget-dynamic__underbar journal-bg, widget-SelfServeContent widget-instance-aaa_home-self-serve-content-feature-one, homepage-panel-image, widget-SelfServeContent widget-instance-aaa_home-self-serve-content-feature-two, widget-SelfServeContent widget-instance-aaa_home-self-serve-content-feature-three, widget-DynamicWidgetLayout widget-instance-Home_MainContentB0B2, widget-SelfServeContent widget-instance-aaa_home-self-serve-content-feature-four, widget-SelfServeContent widget-instance-aaa_home-self-serve-content-feature-five, widget-SelfServeContent widget-instance-aaa_home-self-serve-content-feature-six, widget-DynamicWidgetLayout widget-instance-Home_MainContentB0B3, widget-SelfServeContent widget-instance-aaa_home-self-serve-content-feature-seven, widget-SelfServeContent widget-instance-aaa_home-self-serve-content-feature-eight, widget-SelfServeContent widget-instance-aaa_home-self-serve-content-feature-nine, widget-DynamicWidgetLayout widget-instance-Home_MainContentB0B4, widget-SelfServeContent widget-instance-aaa_home-self-serve-content-feature-ten, widget-SelfServeContent widget-instance-aaa_home-self-serve-content-feature-eleven, widget-SelfServeContent widget-instance-aaa_home-self-serve-content-feature-twelve, widget-DynamicWidgetLayout widget-instance-Home_MainContentB0B5, widget-SelfServeContent widget-instance-aaa_home-self-serve-content-feature-thirteen, widget-SelfServeContent widget-instance-aaa_home-self-serve-content-feature-fourteen, widget-SelfServeContent widget-instance-aaa_home-self-serve-content-feature-fifteen, widget-DynamicWidgetLayout widget-instance-Home_MainContentB0B6, widget-SelfServeContent widget-instance-aaa_home-self-serve-content-feature-sixteen, widget-SelfServeContent widget-instance-aaa_home-self-serve-content-feature-eighteen, widget-AdBlock widget-instance-Home_MainContentB0B6Pillow_Ad, widget-DynamicWidgetLayout widget-instance-Home_MainContentB0B7, widget-SelfServeContent widget-instance-aaa_home-self-serve-content-feature-1, widget-SelfServeContent widget-instance-aaa_home-self-serve-content-feature-2, widget-SelfServeContent widget-instance-aaa_home-self-serve-content-feature-3, mobile-mask, footer_wrap vt-site-footer, ad-banner js-ad-banner ad-banner-footer, widget-AdBlock widget-instance-FooterAd, widget-SitePageFooter widget-instance-SitePageFooter, journal-footer journal-bg, journal-footer_content clearfix foot-left, journal-footer-affiliations aff-1, journal-footer-affiliations-logo, journal-footer-menu, link-0, link-1, link-2, link-3, journal-footer-affiliations aff-2, site-theme-footer, site-theme-footer_content, widget-SelfServeContent widget-instance-UmbrellaFooterSelfServe, theme-footer, flex-row, col-12, legal-links-wrap, legal-links, copyright, ss-ui-only, widget-SelfServeContent widget-instance-SSuiOnlySelfServe, ad-banner js-ad-interstitial, widget-AdBlock widget-instance-Interstitial, widget-SiteWideModals widget-instance-SiteWideModals, reveal-modal, close-reveal-modal, icon-general-close, modal-global-container, close-modal js-close-modal, modal-overlay js-modal-overlay, reveal-modal small, subscription-needed, modal-heading, btn modal-sign_in-btn, modal-register-link, reveal-modal tiny, widget-GdprCookieBanner widget-instance-GdprCookieBanner, gdpr-cookie-wrapper at-gdprprompt, gdpr-cookie-body, gdpr-cookie-links_wrap, js-gdpr-cookie-acceptLink at-acceptgdpr, ad-banner js-ad-riser ad-banner-riser, widget-AdBlock widget-instance-RiserAd,