EDITORS
MARKUS C. ARNOLD, University of Bern, Department of Business, Institute for Accounting, Bern,
Switzerland
JENNIFER GRAFTON, The University of Melbourne, Melbourne Business School, Department of
Accounting, Melbourne, Victoria, Australia
KRIS HARDIES, University of Antwerp, Department of Accountancy and Finance, Antwerp, Belgium
KRIS HOANG, The University of Alabama, Culverhouse School of Accountancy, Tuscaloosa, AL,
USA
BERTRAND MALSCH, Queen’s University, Smith School of Business, Kingston, Ontario, Canada
ANDREW H. NEWMAN, University of South Carolina, Darla Moore School of Business, Columbia, SC,
USA
ROBIN RADTKE, Clemson University, Wilbur O. and Ann Powers College of Business, School of
Accountancy, Clemson, SC
KRISTIAN A. ROTARU, Monash University, Department of Accounting, Clayton, Victoria,
Australia
NICK SEYBERT, University of Maryland, Robert H. Smith School of Business, College Park, MD,
USA
SHANE R. STINSON, The University of Alabama, Culverhouse School of Accountancy, Tuscaloosa, AL,
USA
ELAINE WANG, University of Massachusetts Amherst, Isenberg School of Management, Amherst, MA,
USA
ROGER WHITE, Arizona State University, W. P. Carey School of Business, Tempe, AZ, USA
EDITORIAL ADVISORY AND REVIEW BOARD
MARGARET ABERNETHY, The University of Melbourne, Department of Accounting, Melbourne, Victoria,
Australia
SANAZ AGHAZADEH, Louisiana State University, E. J. Ourso College of Business, Baton Rouge, LA,
USA
LINDSAY ANDIOLA, Virginia Commonwealth University, Department of Accounting, Richmond, VA,
USA
PAUL ANDON, UNSW Sydney, UNSW Business School, Sydney, NSW, Australia
SCOTT ASAY, The University of Iowa, Henry B. Tippie College of Business, Iowa City, IA, USA
CHELSEA-RAE AUSTIN, University of South Carolina, Darla Moore School of Business, Columbia, SC,
USA
CHARLES D. BAILEY, James Madison University, School of Accounting, Harrisonburg, VA, USA
BRADLEY BENNETT, University of Massachusetts Amherst, Isenberg School of Management, Amherst,
MA, USA
JEREMIAH BENTLEY, University of Massachusetts Amherst, Isenberg School of Management, Amherst,
MA, USA
KAY BLAUFUS, Leibniz University Hannover, Institute of Business Taxation, Hannover, Germany
JAN BOUWENS, University of Amsterdam, Amsterdam Business School, Amsterdam, The Netherlands
JOSEPH BRAZEL, North Carolina State University, Poole College of Management, Department of
Accounting, Raleigh, NC, USA
ALISA G. BRINK, Virginia Commonwealth University, Department of Accounting, Richmond, VA,
USA
JASON BROWN, Indiana University, Kelley School of Business, Bloomington, IN, USA
OWEN BROWN, Baylor University, Hankamer School of Business, Waco, TX, USA
TIMOTHY BROWN, University of South Carolina, Darla Moore School of Business, Columbia, SC,
USA
LAURIE BURNEY, Baylor University, Hankamer School of Business, Waco, TX, USA
NICOLE CADE, University of Pittsburgh, Katz Graduate School of Business and College of Business
Administration, Pittsburgh, PA, USA
ERIC CHAN, The University of Texas at Austin, McCombs School of Business, Austin, TX, USA
WEI CHEN, UNSW Sydney, UNSW Business School, Sydney, NSW, Australia
MARGARET CHRIST, University of Georgia, J. M. Tull School of Accounting, Athens, GA, USA
BEN COMMERFORD, University of Kentucky, Gatton College of Business and Economics, Lexington, KY,
USA
DEREK DALTON, Clemson University, Wilbur O. and Ann Powers College of Business, Clemson, SC,
USA
HENRI DEKKER, VU University, School of Business and Economics, Amsterdam, The Netherlands
ANGELO DITILLO, Bocconi University, SDA Bocconi School of Management, Milan, Italy
AMY DONELLY, University of Missouri-Kansas City, Bloch School of Management, Department of
Accountancy, Kansas City, MO, USA
JEREMY DOUTHIT, The University of Arizona, Eller College of Management, Tucson, AZ, USA
SCOTT EMETT, Arizona State University, W.P. Carey School of Business, Tempe, AZ, USA
DIANA FALSETTA, University of Miami, Miami Herbert Business School, Coral Gables, FL, USA
JONATHAN FARRAR, Wilfrid Laurier University, Lazaridis School of Business and Economics,
Waterloo, Ontario, Canada
CHRISTOPH FEICHTER, WU Vienna, Institut für Unternehmensführung, Vienna, Austria
JACE GARRETT, Clemson University, Wilbur O. and Ann Powers College of Business, School of
Accountancy, Clemson, SC, USA
LISA GAYNOR, University of South Florida, Muma College of Business, Lynn Pippenger School of
Accountancy, Tampa, FL, USA
BRIAN GOODSON, Clemson University, Wilbur O. and Ann Powers College of Business, School of
Accountancy, Clemson, SC, USA
STEPHANIE GRANT, University of Washington, Foster School of Business, Seattle, WA, USA
JONATHAN GRENIER, Miami University, Farmer School of Business, Oxford, OH, USA
EMILY GRIFFITH, University of Wisconsin-Madison, Wisconsin School of Business, Madison, WI,
USA
ULFERT GRONEWOLD, University of Potsdam, Potsdam Center for Policy and Management, Potsdam,
Germany
RYAN GUGGENMOS, Cornell University, SC Johnson Graduate School of Management, Ithaca, NY,
USA
LAN GUO, Wilfrid Laurier University, Lazaridis School of Business and Economics, Waterloo,
Ontario, Canada
KATLIJN HAESEBROUCK, Maastricht University, School of Business and Economics, Maastricht, The
Netherlands
ERIN HAMILTON, University of Nevada, Department of Business, Las Vegas, NV, USA
RICHARD HATFIELD, The University of Alabama, Culverhouse School of Accountancy, Tuscaloosa, AL,
USA
CASS HAUSSERMAN, Portland State University, School of Business Administration, Portland, OR,
USA
CHRISTIE HAYNE, University of Illinois at Urbana-Champaign, Gies College of Business, Champaign,
IL, USA
GARY HECHT, University of Illinois at Urbana-Champaign, Gies College of Business, Champaign, IL,
USA
MAX HEWITT, The University of Arizona, Eller College of Management, Tucson, AZ, USA
KERRY HUMPHREYS, UNSW Sydney, UNSW Business School, Sydney, New South Wales, Australia
S. JANE JOLLINEAU, Chapman University, Argyros School of Business and Economics, Department of
Accounting, Orange, CA, USA
KATHRYN KADOUS, Emory University, Goizueta Business School, Atlanta, GA, USA
STEVEN KAPLAN, Arizona State University, W.P. Carey School of Business, Tempe, AZ, USA
LISA KOONCE, The University of Texas at Austin, McCombs School of Business, Austin, TX, USA
STEPHAN KRAMER, Erasmus University Rotterdam, Rotterdam School of Management, Rotterdam,
Zuid-Holland, The Netherlands
JASON KUANG, Georgia Institute of Technology, Scheller College of Business, Atlanta, GA, USA
TAMARA LAMBERT, Lehigh University, Department of Accounting, Bethlehem, PA, USA
LISA LAVIERS, Tulane University, Freeman School of Business, New Orleans, LA, USA
JUSTIN LEIBY, University of Illinois at Urbana-Champaign, Gies College of Business, Champaign,
IL, USA
THERESA LIBBY, University of Central Florida, Kenneth G. Dixon School of Accounting, Orlando,
FL, USA
JEREMY LILL, The University of Kansas, School of Business, Lawrence, KA, USA
SERENA LOFTUS, Kent State University, Ambassador Crawford College of Business and
Entrepreneurship, Kent, OH, USA
SOFIA LOURENCO, Lisbon University, Lisbon School of Economics and Management, Lisbon,
Portugal
BENJAMIN LUIPPOLD, Babson College, Accounting and Law Division, Wellesley, MA, USA
KARI LUKKA, University of Turku, Department of Accounting and Finance, Turku, Finland
MICHAEL MAJERCZYK, Georgia State University, Robinson College of Business, Atlanta, GA, USA
TRACIE MAJORS, University of Southern California, Marshall School of Business, Leventhal School
of Accounting, Los Angeles, CA, USA
MELANIE MILLAR, Indiana University, Kelley School of Business, Bloomington, IN, USA
BRENDAN O’DWYER, University of Amsterdam, Amsterdam Business School, The Netherlands
MARIETTA PEYTCHEVA, Lehigh University, College of Business, Bethlehem, PA, USA
DAVID PIERCEY, University of Massachusetts Amherst, Isenberg School of Management, Amherst, MA,
USA
BRADLEY POMEROY, University of Waterloo, School of Accounting and Finance, Waterloo, Ontario,
Canada
KRISTINA RENNEKAMP, Cornell University, SC Johnson Graduate School of Management, Ithaca, NY,
USA
EVELIEN REUSEN, Erasmus University Rotterdam, Rotterdam School of Management, Rotterdam, The
Netherlands
ANIA ROSE, University of Northern Colorado, Montfort College of Business, Greely, CO, USA
JACOB ROSE, University of Northern Colorado, Montfort College of Business, Greely, CO, USA
KATHY RUPAR, Georgia Tech, Scheller College of Business, Atlanta, GA, USA
TIMOTHY RUPERT, Northeastern University, D’Amore-McKim School of Business, Boston, MA, USA
STEVEN SALTERIO, Queen's University, Smith School of Business, Kingston, Ontario, Canada
ANNA SAMSONOVA-TADDEI, HEC Montréal, Department of Accounting, Montréal, Québec, Canada
JANET SAMUELS, Arizona State University, W. P. Carey School of Business, Tempe, AZ, USA
KERRI-ANN SANDERSON, Bentley University, Department of Accounting, Waltham, MA, USA
TIMOTHY SHIELDS, Chapman University, The George L. Argyros School of Business and Economics,
Orange, CA, USA
TAESUP SHIM, University of Seoul, Graduate School of Science in Taxation, Seoul, Republic of
Korea
SERGEJA SLAPNICAR, The University of Queensland, School of Business, Brisbane, Queensland,
Australia
JASON SMITH, University of Nevada, Department of Accounting, Las Vegas, NV, USA
BRYAN STIKELEATHER, University of South Carolina, Darla Moore School of Business, Columbia, SC,
USA
HUN-TONG TAN, Nanyang Technological University, Nanyang Business School, Singapore
FENGCHUN TANG, Virginia Commonwealth University, Department of Accounting, Richmond, VA, USA
EILEEN TAYLOR, North Carolina State University, Poole College of Management, Raleigh, NC,
USA
JANE THAYER, University of Virginia, McIntire School of Commerce, Charlottesville, Virginia,
USA
TYLER THOMAS, University of Wisconsin-Madison, Wisconsin School of Business, Madison, WI,
USA
LINDA THORNE, York University, Schulich School of Business, Mississauga, ON, Canada
TODD THORNOCK, University of Nebraska - Lincoln, College of Business, Lincoln, NE, USA
ALEXANDRA VAN DEN ABBEELE, KU Leuven, Faculty of Economics and Business, Leuven, Belgium
SHANKAR VENKATARAMAN, Bentley University, Department of Accounting, Waltham, MA, USA
LAURA WANG, University of Illinois at Urbana-Champaign, Gies College of Business, Champaign, IL,
USA
BRIAN WHITE, Cornell University, S.C. Johnson Graduate School of Management, Ithaca, NY, USA
ARNT WÖHRMANN, Justus-Liebig University, Department of Managerial Accounting, Giessen,
Germany
NICOLE WRIGHT, James Madison University, College of Business, Harrisonburg, VA, USA
DI YANG, UNSW Sydney, School of Accounting, Auditing and Taxation, Sydney, NSW, Australia
HUAXIANG YIN, Nanyang Technological University, College of Business, Singapore
YAO YU, University of Massachusetts Amherst, Isenberg School of Management, Amherst, MA, USA
XINYU ZHANG, Cornell University, S.C. Johnson Graduate School of Management, Ithaca, NY, USA
FLORA ZHOU, Bentley University, Department of Accounting, Waltham, MA, USA