First Author:   Douglas D. Davis Virginia Commonwealth University dddavis@vcu.edu   VCU School of Business, 301 W. Main Street, Box 844000 Richmond, 23284-4000, USA   (804) 828-7140(Phone) (804) 828-7140(Fax) Second Author: Robert J. Reilly Virginia Commonwealth University rreilly@vcu.edu   301 W. Main Street, 301 W. Main Street, Box 844000 Richmond, 23284-4000, USA   (804) 828-3184(Phone) (804) 828-9103(Fax)