Bibliografisk noteFunding Information:
We express our gratitude to CPA Editors Jane Andrew, Christine Cooper, and Yves Gendron for supporting this special issue. We also express our appreciation to all paper contributors to this special issue. Our thanks to the referees who reviewed papers for their constructive, thoughtful and timely comments. Last we thank the anonymous referees of our introduction for their constructive and helpful comments on earlier versions of this work. Your feedback was invaluable and undoubtedly assisted us in developing more profound insights from this special issue.