Editors

Auditing: A Journal of Practice & Theory

Editor:
Ken Trotman
School of Accounting
University of New South Wales
Sydney 2052 AUSTRALIA
Email: ajpt@unsw.edu.au

Associate Editors:
Michael Bamber University of Georgia Email: mbamber@terry.uga.edu	Jean Bedard Bentley College Email: jbedard@bentley.edu
Chris Hogan Michigan State University Email: Hogan@bus.msu.edu	Robert Knechel University of Florida Email: w.knechel@cba.ufl.edu
Clive Lennox Hong Kong University of Science and Technology Email: accl@ust.hk

The Auditor's Report

Editor:	Associate Editor:
Duane Brandon School of Accountancy Auburn University 415 W. Magnolia Ave Auburn, AL 36849-5247 Phone: 334-844-6215 Fax: 334-844-5875 branddm@auburn.ed	Gary Peters Department of Accounting University of Arkansas WCOB 401 Fayetteville, AR 72701 Email: gpeters@walton.uark.edu

Current Issues in Auditing

Co-Editors:
Scott Showalter KPMG LLP 300 Tice Blvd Woodcliff Lake NJ 07677 Phone: 202-909-5905 Fax: 202-909-5681 Email: dsshowalter@kpmg.com	Richard W. Houston University of Alabama Culverhouse School of Accounting Box 870220 Tuscaloose, AL 35487 0220 Phone: 205-348-8392 Email: rhouston@cba.ua.edu

Webmaster

Glen L. Gray
California State University, Northridge
Department of Acc. & Info. Systems
18111 Nordhoff St.
Northridge, CA 91330-8372
Phone: 818-677-3948
Fax: 818-677-2456
Email: glen.gray@csun.edu

Section Photographer

Julia Higgs
College of Business
Florida Atlantic University
777 Glades Road
Boca Raton, FL 33431-0991
Phone: 561-297-3663
Fax: 561-297-7023
Email: jhiggs@fau.edu