Co-Senior Editor

ROBERT A. NEHMER, Oakland University, School of Business Administration, Rochester, MI, USA
HUI DU, University of Houston–Clear Lake, College of Business, Houston, TX, USA

Editors

J. EFRIM BORITZ, University of Waterloo, School of Accounting and Finance, Waterloo, ON, Canada
HELEN BROWN-LIBURD, Rutgers, The State University of New Jersey, Department of Accounting and Information Systems, Newark, NJ, USA
CHICHUN CHOU, California State University–Monterey Bay, College of Business, Seaside, CA, USA
YU CONG, Morgan State University, Earl Graves School of Business & Management, Baltimore, MD, USA
JUN DAI, Michigan Technological University, School of Business and Economics, Houghton, MI, USA
GRAHAM GAL, University of Massachusetts Amherst, Isenberg School of Management, Department of Accounting, Amherst, MA, USA
ALEXANDER KOGAN, Rutgers, The State University of New Jersey, Department of Accounting and Information Systems, Newark, NJ, USA
QI LIU, University of Rhode Island, College of Business Administration, Kingston, RI, USA
KEVIN MOFFITT, Rutgers University, The State University of New Jersey, Department of Accounting and Information Systems, Newark, NJ, USA
BRIGITTE W. MUEHLMANN, Babson College, Department of Accounting and Law, Babson Park, MA, USA
ANDREA ROZARIO, University of Illinois Urbana-Champaign, Department of Accountancy, Champaign, IL, USA
ALEXANDER J. SANNELLA, Rutgers, The State University of New Jersey, Department of Accounting and Information Systems, Newark, NJ, USA
TING SUN, The College of New Jersey, Department of Accounting and Information Systems, Ewing, NJ, USA
MIKLOS VASARHELYI, Rutgers, The State University of New Jersey, Department of Accounting and Information Systems, Newark, NJ, USA
DAVID A. WOOD, Brigham Young University, Marriott School of Business, School of Accountancy, Provo, UT, USA
JUAN ZHANG, Nanjing University, Accounting Department, Jiangsu, China

Editorial Board

AMELIA A. BALDWIN, University of South Alabama, Mitchell College of Business, Mobile, AL, USA
RICARDO L. CARDOSO, Fundacao Getulio Vargas, Brazilian School of Public and Private Administration, Rio de Janeiro, Brazil
ERIC COHEN, Cohen Computer Consulting, Mechanicsburg, PA, USA
GUIDO L. GEERTS, University of Delaware, Alfred Lerner College of Business and Economics, Newark, DE, USA
GREGORY J. GERARD, Florida State University, College of Business, Department of Accounting, Tallahassee, FL, USA
STEWART A. LEECH, The University of Melbourne, Department of Accounting, Carlton, VIC, Australia
LARRY LIERMANN, MM Blockchain Academy, Stamford, CT, USA
WILLIAM E. MCCARTHY, Michigan State University, Broad College of Business, Department of Accounting and Information Systems, East Lansing, MI, USA
UDAY S. MURTHY, University of South Florida, Muma College of Business, Lynn Pippenger School of Accountancy, Tampa, FL, USA
DANIEL E. O'LEARY, University of Southern California, Marshall School of Business, Los Angeles, CA, USA
NIRMALEE I. RADDATZ, The University of Memphis, Crews School of Accountancy, Memphis, TN, USA
STEVE G. SUTTON, Norwegian School of Economics, Department of Accounting, Auditing and Law, Bergen, Norway
CHANTA THOMAS, Rutgers, The State University of New Jersey, Newark, Department of Accounting and Information Systems, Newark, NJ, USA
NANCY UDDIN, Monmouth University, Department of Accounting, West Long Branch, NJ, USA
EDMOND VAASSEN, Tilburg University, School of Economics and Management, Department of Accountancy, Tilburg, Netherlands
TAWEI WANG, DePaul University, Driehaus College of Business, School of Accountancy and MIS, Chicago, IL, USA