ASSOCIATE EDITOR
FRANK BADUA, McMurry University, Johnson School of Business, Abilene, TX, USA
CARMELO MARISCA, University of Messina, Department of Economics, Messina, Italy
MARTIN PERSSON, University of Illinois at Urbana-Champaign, Gies College of Business, Champaign,
IL, USA
ANN L. WATKINS, Texas State University, McCoy College of Business, San Marcos, TX, USA
EDITORIAL ADVISORY BOARD
C. RICHARD BAKER, Adelphi University, Department of Accounting, Garden City, NY, USA
RON BAKER, University of Guelph, Guelph, Gordon S. Lang School of Business and Economics, ON, Canada
ROBERT BLOOM, John Carroll University, Department of Accountancy, University Heights, OH, USA
GARRY D. CARNEGIE, Royal Melbourne Institute of Technology University, School of Accounting, Melbourne, Victoria, Australia
IGNACE DEBEELDE, Ghent University, Department of Accounting, Ghent, Belgium
DALE L. FLESHER, The University of Mississippi, Patterson School of Accountancy, University, MS, USA
TONYA FLESHER, The University of Mississippi, Patterson School of Accountancy, University, MS, USA
ROYCE KURTZ, The University of Mississippi, Patterson School of Accountancy, University, MS, USA
THOMAS A. LEE, The University of Alabama, Culverhouse School of Accountancy, Tuscaloosa, AL, USA
STEPHANIE MOUSSALLI, The University of Mississippi, Patterson School of Accountancy, University, MS, USA
DAVID OLDROYD, Newcastle University, Newcastle upon Tyne, Business School, United Kingdom
LEE PARKER, Royal Melbourne Institute of Technology University, School of Accounting, Melbourne, Victoria, Australia
GARY J. PREVITS, Case Western Reserve University, Department of Accountancy, Cleveland, OH, USA
ROBERT W. RUSS, Northern Kentucky University, Department of Accountancy, Highland Heights, KY, USA
MASSIMO SARGIACOMO, Universita degli Studi Gabriele d’Annunzio Chieti Pescara, Department of Management and Business Administration, Pescara, Italy
RICHARD G. VANGERMEERSCH, University of Rhode Island, Emeritus, Kingston, RI, USA
STEPHEN P. WALKER, The University of Edinburgh, University of Edinburgh Business School, Edinburgh, United Kingdom
LUCA ZAN, University of Bologna, Department of Management, Bologna, Italy
EDITORIAL REVIEW BOARD
SCOTT BOYLAN, Washington & Lee University, Department of Accounting, Lexington, VA, USA
FRANCESCO GUIDI BRUSCOLI, Universita Degli Studi Firenze, Dipartimento di Scienze per l’Economia e l’Impresa, Firenze, Italy
KEES CAMFFERMAN, Vrije University, School of Business and Economics, Amsterdam, Netherlands
DALE L. FLESHER, The University of Mississippi, Patterson School of Accountancy, University, MS, USA
TONYA FLESHER, The University of Mississippi, Patterson School of Accountancy, University, MS, USA
LATOYA FLINT, The University of Mississippi, Patterson School of Accountancy, University, MS, USA
CRAG FOLTIN, Cleveland State University, Department of Accounting, Monte Ahuja College of Business, Cleveland, OH, USA
GEORGE O. GAMBLE, University of Houston, Department of Accountancy & Tax, CT Bauer College of Bus Admin, Houston, TX, USA
JAN HEIER, Auburn University at Montgomery, Department of Accounting, Montgomery, AL, USA
BRANDI L. HOLLEY, Samford University, Brock School of Business, Birmingham, AL, USA
JOHN D. KEYSER, Arizona State University, School of Accountancy, Tempe, AZ, USA
YVETTE J. LAZDOWSKI, University of New Hampshire, Manchester, NH, USA
CHERYL S. MCWATTERS, University of Ottawa, Telfer School of Management, Ottawa, Ontario, Canada
ANTONIO PRENCIPE, Università degli Studi di Teramo, Facoltà di Scienze della Comunicazione, Teramo, Italy
VAUGHAN RADCLIFFE, University of Western Ontario, Ivey School of Business, London, Ontario, Canada
DIANE H. ROBERTS, University of San Francisco, Department of Accounting, School of Management San Francisco, CA, USA
ALAN SANGSTER, University of Aberdeen, Business School, Aberdeen, Scotland, UK
JOSHUA SIMER, The University of Mississippi, Patterson School of Accountancy, University, MS, USA
MARY S. STONE, The University of Alabama, Culverhouse School of Accounting, Tuscaloosa, AL, USA
THOMAS N. TYSON, St. John Fisher College, Bittner School of Business, Rochester, NY, USA
ROSS VOSSLAMBER, University of Canterbury, Department of ACIS, Christchurch, Canterbury, New Zealand
ROBERT J. WALSH, University of Dallas, Department of Accounting, Irving, TX, USA