Senior Editors

D. SCOTT SHOWALTER, North Carolina State University, Dept. of Accounting, Raleigh, NC, USA

BIN SRINIDHI, University of Texas at Arlington, TX, USA

Editors

JAGADISON K. AIER, George Mason University, School of Business, Fairfax, VA, USA

GAURI BHAT, Southern Methodist University, Cox School of Business, Dallas, TX, USA

JOSEPH F. BRAZEL, North Carolina State University, Dept. of Accounting, Raleigh, NC, USA

HELEN BROWN-LIBURD, Rutgers, The State University of New Jersey, Dept. of Accounting and Information Systems, Newark, NJ, USA

CAROLYN M. CALLAHAN, University of Louisville, School of Accountancy, Louisville, KY, USA

EDDY CARDINAELS, Tilburg University, Dept. of Accountancy, Tilburg, Brabant, The Netherlands

MARGARET H. CHRIST, The University of Georgia, J.M. Tull School of Accounting, Athens, GA, USA

MICHAEL B. CLEMENT, The University of Texas at Austin, Dept. of Accounting, Austin, TX, USA

ALESSANDRO GHIO, Laval University, School of Accounting, Quebec City, Quebec, Canada

ELAINE HENRY, Stevens Institute of Technology, School of Business, Hoboken, NJ, USA

RANJANI KRISHNAN, Michigan State University, Broad College of Business, Department of Accounting and Information Systems, East Lansing, MI, USA

STACIE K. LAPLANTE, University of Wisconsin–Madison, Dept. of Accounting, Madison, WI, USA

HENOCK LOUIS, The Pennsylvania State University, Dept. of Accounting, University Park, PA, USA

SUZANNE LOWENSOHN, The University of Vermont, Dept. of Accounting, Burlington, VT, USA

BERTRAND MALSCH, Queens University, Smith School of Business, Kingston, Ontario, Canada

STEPHEN R. MOEHRLE, University of Missouri, Dept. of Accounting, St. Louis, MO, USA

LINDA A. MYERS, The University of Tennessee, Dept. of Accounting and Information Management, Knoxville, TN, USA

NANDU J. NAGARAJAN, University of Texas at Arlington, College of Business, Department of Accounting, Arlington, TX, USA

VERNON J. RICHARDSON, University of Arkansas, Sam Walton College of Business, Fayetteville, AR, USA

ANDREA ALSTON ROBERTS, University of Virginia, McIntire School of Commerce, Charlottesville, VA, USA

JACOB M. ROSE, The University of Waikato, Dept. of Accounting, Hamilton, New Zealand

PERVIN SHROFF, University of Minnesota, Carlson School of Management, Accounting Department, Minneapolis, MN, USA

SCOTT A. TAUB, Financial Reporting Advisors, LLC, Chicago, IL, USA

ALBERT TSANG, Southern University of Science and Technology, SUSTech Business School, Shenzhen, China

SHANKAR VENKATARAMAN, Bentley University, Dept. of Accountancy, Waltham, MA, USA

DAVID A. WOOD, Brigham Young University, School of Accountancy, Provo, UT, USA

HUAI ZHANG, Nanyang Technological University, Nanyang Business School, Singapore

Editorial Board

KRISTIAN D. ALLEE, University of Arkansas, William Dillard Department of Accounting, Fayetteville, AR, USA

LINDSAY M. ANDIOLA, Virginia Commonwealth University, Department of Accounting, Richmond, VA, USA

DENIZ APPELBAUM, Montclair State University, Accounting and Finance, Montclair, NJ, USA

ANN G. BACKOF, University of Virginia, McIntire School of Commerce, Charlottesville, VA, USA

DERECK BARR-PULLIAM, University of Louisville, School of Accountancy, Louisville, KY, USA

DORSEY L. BASKIN, Jr., Federal Home Loan Bank of Dallas, Independent Director and member of the Audit Committee, Dallas, Texas, USA

LISA BAUDOT, University of Central Florida, Kenneth G. Dixon School of Accounting, Orlando, FL, USA

MARK S. BEASLEY, North Carolina State University, Department of Accounting, Raleigh, NC, USA

LORI SHEFCHIK BHASKAR, Indiana University, Kelley School of Business, Bloomington, IN, USA

SAMUEL B. BONSALL, IV, The Pennsylvania State University, Smeal College of Business, University Park, PA, USA

BRIAN BRATTEN, University of Kentucky, Von Allmen School of Accountancy, Gatton College of Business & Economics, Lexington, KY, USA

FRANCOIS BROCHET, Boston University, Accounting Department, Boston, MA, USA

NERISSA C. BROWN, University of Illinois at Urbana-Champaign, Department of Accountancy, Champaign, IL, USA

JIAN CAO, Florida Atlantic University, School of Accounting, Boca Raton, FL, USA

YING CAO, The Chinese University of Hong Kong, School of Accountancy, Shatin, Hong Kong,

TINA D. CARPENTER, University of Georgia, J.M. Tull School of Accounting, Athens, GA, USA

CORY A. CASSELL, University of Arkansas, Accounting, Fayetteville, AR, USA

STANLEY J. CLARK, Middle Tennessee State University, Department of Accounting, Murfreesboro, TN, USA

SHANA M. CLOR-PROELL, Texas Christian University, Department of Accounting, Neeley School of Business, Fort Worth, TX, USA

LAUREN CUNNINGHAM, The University of Tennessee, Accounting and Information Management, Knoxville, TN, USA

LAURENCE DAOUST, HEC Montreal, Department of Accounting, Montreal, Quebec, Canada

HENRI C. DEKKER, Vrije Universiteit Amsterdam, Department of Accounting, Amsterdam, The Netherlands,

ROSEMOND DESIR, Florida Atlantic University, School of Accounting, Boca Raton, FL, USA

VICTORIA DICKINSON, The University of Mississippi, Patterson School of Accountancy, University, MS, USA

FEI DU, University of Illinois at Urbana-Champaign, Dept. of Accountancy, Gies College of Business, Champaign, IL, USA

SCOTT DUELLMAN, Saint Louis University, Chaifetz School of Business, St. Louis, MO, USA

SCOTT A. EMETT, Arizona State University, School of Accountancy, W. P. Carey School of Business, Tempe, AZ, USA

MARC EULERICH, University Duisburg-Essen, Mercator School of Management, Duisburg, Germany,

KRISTA FIOLLEAU, University of Waterloo, School of Accounting and Finance, Waterloo, ON, Canada

NATHAN C. GOLDMAN, North Carolina State University, Department of Accounting, Raleigh, NC, USA

STEPHANIE M. GRANT, University of Washington, Department of Accounting, Foster School of Business, Seattle, WA, USA

EMILY GRIFFITH, University of Wisconsin–Madison, Department of Accounting & Information Systems, Wisconsin School of Business, Madison, WI, USA

STEPHANIE HAIRSTON, Georgia Southern University, School of Accountancy, Statesboro, GA, USA

ERIN L. HAMILTON, University of Nevada, Las Vegas, Department of Accounting, Las Vegas, NV, USA

NANCY L. HARP, Clemson University, School of Accountancy, Clemson, SC, USA

ERICA E. HARRIS, Florida International University, School of Accounting, Miami, FL, USA

CHRISTIE HAYNE, University of Illinois at Urbana-Champaign, Department of Accountancy, Champaign, IL, USA

DANA R. HERMANSON, Kennesaw State University, School of Accountancy, Kennesaw, GA, USA

MAX HEWITT, The University of Arizona, Dhaliwal-Reidy School of Accountancy, Tucson, AZ, USA

MARTIN HOLZHACKER, Michigan State University, Department of Accounting and Information Systems, East Lansing, MI, USA

TODD KRAVET, University of Connecticut, Dept. of Accounting, Storrs, CT, USA

YU (FLORA) KUANG, The University of Melbourne, Dept. of Accounting, Melbourne, Victoria, Australia

TAMARA A. LAMBERT, Lehigh University, Accounting, Bethlehem, PA, USA

TROY K. LEWIS, Brigham Young University, School of Accountancy, Provo, Utah, USA

PAUL E. MADSEN, University of Florida, Warrington College of Business, Gainesville, Florida, USA

CAROL MARQUARDT, Baruch College–CUNY, Stan Ross Department of Accountancy, New York, NY, USA

STEPHANI MASON, DePaul University, School of Accountancy and MIS, Chicago, IL, USA

ELLA MAE MATSUMURA, University of Wisconsin (Retired), Dept. of Accounting & Information Systems, Wisconsin School of Business, Madison, WI, USA

GIOVANNA MICHELON, University of Bristol, School of Accounting and Finance, Bristol, United Kingdom,

KARL A. MULLER, III, The Pennsylvania State University, Department of Accounting, University Park, PA, USA

LINDA M. PARSONS, The University of Alabama, Culverhouse School of Accountancy, Tuscaloosa, AL, USA

GARY F. PETERS, University of Arkansas, William Dillard Department of Accounting, Fayetteville, AR, USA

MARIETTA PEYTCHEVA, Lehigh University, Department of Accounting, Bethlehem, PA, USA

ADAM PRESSLEE, University of Waterloo, School of Accounting and Finance, Waterloo, Canada,

DASARATHA V. RAMA, Florida International University, College of Business, Miami, FL, USA

ANNA (ANIA) ROSE, The University of Waikato, Waikato Management School, Hamilton, New Zealand,

JAMES RYANS, London Business School, Accounting, London, United Kingdom,

TIMOTHY A. SEIDEL, Brigham Young University, School of Accountancy, BYU Marriott School of Business, Provo, UT, USA

MARCY SHEPARDSON, Indiana University, Kelley School of Business, Bloomington, IN, USA

JAE YONG SHIN, Seoul National University, Dept. of Accounting, Seoul, South Korea,

SAAD SIDDIQUI, Villanova University, Dept. of Accounting & Information Systems, Villanova, PA, USA

KECIA WILLIAMS SMITH, North Carolina Agricultural and Technical State University, Dept. of Accounting and Finance, Greensboro, NC, USA

OKTAY URCAN, University of Illinois at Urbana-Champaign, Dept. of Accountancy, Champaign, IL, USA

THOMAS W. VANCE, Colorado State University, Dept. of Accounting, Fort Collins, CO, USA

SCOTT D. VANDERVELDE, University of South Carolina, School of Accounting, Columbia, SC, USA

GNANAKUMAR VISVANATHAN, George Mason University, School of Business, Fairfax, VA, USA

ISABEL YANYAN WANG, Michigan State University, Accounting and Information Systems, East Lansing, MI, USA

BRIAN J. WHITE, The University of Texas at Austin, Dept. of Accounting, McCombs School of Business, Austin, TX, USA

JARON H. WILDE, The University of Iowa, Dept. of Accounting, Iowa City, IA, USA

JENNIFER L. WINCHEL, University of Virginia, McIntire School of Commerce, Charlottesville, VA, USA

VALENTINA L. ZAMORA, Seattle University, Department of Accounting, Albers School of Business and Economics, Seattle, WA, USA