Senior Editor
JAYANTHI KRISHNAN, Temple University, Fox School of Business, Dept. of Accounting, Philadelphia,
PA, U.S.A.
Deputy Senior Editor
JAQUELINE S. HAMMERSLEY, The University of Georgia, J. M. Tull School of Accounting, Athens, GA,
U.S.A.
Consulting Editors
CHRISTOPHER P. AGOGLIA, University of Massachusetts Amherst, Isenberg School of Management,
Amherst, MA, U.S.A.
W. ROBERT KNECHEL, University of Florida, Warrington College of Business, Gainesville, FL, U.S.A.
Editors
MONIKA CAUSHOLLI, University of Kentucky, Von Allmen School of Accountancy, Lexington, KY, U.S.A
.
BRANT E. CHRISTENSEN, Brigham Young University, Marriott School of Business, School of
Accountancy, Provo, UT, U.S.A.
CHRISTINE E. EARLEY, Providence College, Dept. of Accountancy, Providence, RI, U.S.A.
EMILY GRIFFITH, University of Wisconsin-Madison, Department of Accounting & Information Systems,
Madison, WI, USA
UDI HOITASH, Northeastern University, Dept. of Accounting, Boston, MA, U.S.A.
TAMARA A. LAMBERT, Lehigh University, Dept. of Accounting, Bethlehem, PA, U.S.A.
CHAN LI, The University of Kansas, Dept. of Accounting, Lawrence, KS, U.S.A.
BERTRAND MALSCH, Queen’s University, Smith School of Business, Kingston, ON, Canada
LINDA A. MYERS, The University of Tennessee, Haslam College of Business, Knoxville, TN, U.S.A.
JAIME J. SCHMIDT, The University of Texas at Austin, McCombs School of Business, Austin, TX,
U.S.A.
JOSEPH H. SCHROEDER, Indiana University Bloomington, Kelley School of Business, Bloomington, IN,
U.S.A.
ANN VANSTRAELEN, Maastricht University, Dept. of Accounting and Information Management,
Maastricht, The Netherlands
KIMBERLY D. WESTERMANN, California Polytechnic State University, San Luis Obispo, Dept. of
Accounting, San Luis Obispo, CA, USA
Editorial Advisory and Review Board
ANNE ALBRECHT, Texas Christian University, Neeley School of Business, Fort Worth, TX, USA
URTON L. ANDERSON, University of Kentucky, Von Allmen School of Accountancy, Lexington, KY,
U.S.A.
DANIEL AOBDIA, Northwestern University, Dept. of Accounting Information and Management, Evanston,
IL, U.S.A.
STEPHEN K. ASARE, University of Florida, Fisher School of Accounting, Gainesville, FL, U.S.A.
ILIAS G. BASIOUDIS, Aston University, Dept. of Accounting, Birmingham, U.K.
TIMOTHY BAUER, University of Waterloo, School of Accounting and Finance, Waterloo, ON, Canada
MARK S. BEASLEY, North Carolina State University, Dept. of Accounting, Raleigh, NC, U.S.A.
G. BRADLEY BENNETT, University of Massachusetts Amherst, Dept. of Accounting, Amherst, MA, U.S.A.
KATHLEEN A. BENTLEY GOODE, Unaffiliated, Canberra, Australia
LORI SHEFCHIK BHASKAR, Indiana University Bloomington, Dept. of Accounting, Bloomington, IN,
U.S.A.
SUDIP BHATTACHARJEE, Virginia Polytechnic Institute and State University, Dept. of Accounting and
Information Systems, Blacksburg, VA, U.S.A.
JOCHEN BIGUS, Freie Universität Berlin, Dept. of Finance and Accounting, Berlin, Germany
KENNETH L. BILLS, Michigan State University, Dept. of Accounting and Information Systems, East
Lansing, MI, U.S.A.
ALLEN D. BLAY, Florida State University, Dept. of Accounting, Tallahassee, FL, U.S.A.
KENDALL O. BOWLIN, The University of Mississippi, Dept. of Accountancy, University, MS, U.S.A.
KELSEY R. BRASEL, Ball State University, Paul W. Parkison Department of Accounting, Muncie, IN,
U.S.A.
BRIAN BRATTEN, University of Kentucky, Gatton College of Business and Economics, Von Allmen
School of Accountancy, Lexington, KY, U.S.A.
JOSEPH BRAZEL, North Carolina State University, Dept. of Accounting, Raleigh, NC, U.S.A.
SCOTT N. BRONSON, The University of Kansas, Dept. of Accounting, Lawrence, KS, U.S.A.
HELEN BROWN-LIBURD, Rutgers, The State University of New Jersey, Dept. of Accounting Information
Systems, Newark, NJ, U.S.A.
LIESBETH BRUYNSEELS, KU Leuven, Dept. of Accounting, Finance and Insurance, Leuven, Belgium
JENNA J. BURKE, University of Colorado Denver, Dept. of Accounting, Denver, CO, U.S.A.
JESSICA L. BUCHANAN, Providence College, Dept. of Accountancy, Providence, RI, U.S.A.
STEVEN F. CAHAN, The University of Auckland, Dept. of Accounting and Finance, Auckland, New
Zealand
MARA CAMERAN, Bocconi University, Accounting Department, Milan, Italy
EDDY CARDINAELS, Tilburg University, Dept. of Accountancy, Tilburg, The Netherlands
TINA D. CARPENTER, The University of Georgia, J. M. Tull School of Accounting, Athens, GA, U.S.A.
CORY A. CASSELL, University of Arkansas, Dept. of Accounting, Fayetteville, AR, U.S.A.
JEFFREY R. CASTERELLA, The University of Auckland, Dept. of Accounting and Finance, Auckland, New
Zealand
MONIKA CAUSHOLLI, University of Kentucky, Von Allmen School of Accountancy, Lexington, KY, U.S.A.
KERYN CHALMERS, Swinburne University, Swinburne Business School, Victoria, Australia
K. HUNG CHAN, Caritas Institute of Higher Education, School of Business and Hospitality
Management, Hong Kong, China
CHEN CHEN, Monash University, Dept. of Accounting, Victoria, Australia
JONG-HAG CHOI, Seoul National University, Dept. of Business Administration, Seoul, South Korea
MARGARET H. CHRIST, The University of Georgia, J. M. Tull School of Accounting, Athens, GA,
U.S.A.
BRANT CHRISTENSEN, The University of Oklahoma, School of Accountancy, Norman, OK, U.S.A.
BENJAMIN P. COMMERFORD, University of Kentucky, Von Allmen School of Accountancy, Lexington, KY,
U.S.A.
ERIC CONDIE, Georgia Institute of Technology, Scheller College of Business, Atlanta, GA, USA
PAUL CORAM, The University of Adelaide, Adelaide Business School, Adelaide, Australia
LAUREN M. CUNNINGHAM, The University of Tennessee, Dept. of Accounting & Information
Management, Knoxville, TN, U.S.A.
CAROL CALLAWAY DEE, University of Colorado Denver, Dept. of Accounting, Denver, CO, U.S.A.
MARK L. DEFOND, University of Southern California, School of Accounting, Los Angeles, CA, U.S.A.
MARK KATE DODGSON, Northeastern University, Dept. of Accounting, Boston, MA, U.S.A.
DENISE DOWNEY, Villanova University, Dept. of Accounting, Glendale, NY, U.S.A.
MARCUS M. DOXEY, The University of Alabama, Culverhouse School of Accountancy, Tuscaloosa, AL,
U.S.A.
RONG-RUEY DUH, Tunghai University, Dept. of Accounting, Taichung City, Taiwan
MATTHEW S. EGE, Texas A&M University, James Benjamin Department of Accounting, College
Station, TX, U.S.A.
AASMUND EILIFSEN, Norwegian School of Economics, Dept. of Accounting, Auditing and Law, Bergen,
Norway
MICHAEL L. ETTREDGE, The University of Kansas, Dept. of Accounting, Lawrence, KS, U.S.A.
NEIL L. FARGHER, Australian National University, Research School of Accounting, Acton, Australia
ANDREW FERGUSON, University of Technology, Sydney, Dept. of Accounting, Ultimo, Australia
JERE R. FRANCIS, Maastricht University, Dept. of Accounting and Information Management,
Maastricht, The Netherlands
RONEN GAL-OR, Bentley University, Dept of Accountancy, Waltham, MA, U.S.A.
ANNA GOLD, Vrije Universiteit Amsterdam, Dept. of Accounting, Amsterdam, The Netherlands
NATHAN C. GOLDMAN, North Carolina State University, Poole College of Management, Dept. of
Accounting, Raleigh, NC, U.S.A.
AUDREY A. GRAMLING, Oklahoma State University, School of Accounting, Stillwater, OK, U.S.A.
JONATHAN H. GRENIER, Miami University, Dept. of Accountancy, Oxford, OH, U.S.A.
BARBARA MURRAY GREIN, Drexel University, Dept. of Accounting and Taxation, Philadelphia, PA,
U.S.A
EMILY GRIFFITH, University of Wisconsin–Madison, Dept. of Accounting and Information
Systems, Madison, WI, U.S.A.
RYAN D. GUGGENMOS, Cornell University, Dept. of Accounting, Ithaca, NY, U.S.A.
JOSHUA L. GUNN, University of Pittsburgh, Dept. of Accounting, Pittsburgh, PA, U.S.A.
NICHOLAS HALLMAN, The University of Texas at Austin, Dept. of Accounting, Austin, TX, U.S.A.
DAVID C. HAY, The University of Auckland, Dept. of Accounting and Finance, Auckland, New Zealand
DANA R. HERMANSON, Kennesaw State University, School of Accountancy, Kennesaw, GA, U.S.A.
KRIS HOANG, The University of Alabama, Culverhouse School of Accountancy, Tuscaloosa, AL, U.S.A.
CHRIS E. HOGAN, Michigan State University, Dept. of Accounting and Information Systems, East
Lansing, MI, U.S.A.
VICKY B. HOFFMAN, University of Pittsburgh, Katz School of Business, Pittsburgh, PA, U.S.A.
RANI HOITASH, Bentley University, Dept. of Accounting, Waltham, MA, U.S.A.
RICHARD W. HOUSTON, The University of Alabama, Culverhouse School of Accountancy, Tuscaloosa, AL,
U.S.A.
TING-CHIAO HUANG, Monash University, Dept. of Accounting, Victoria, Australia
CHRISTOPHER HUMPHREY, The University of Manchester, Alliance Manchester Business School,
Manchester, U.K.
PATRICK J. HURLEY, Northeastern University, Dept. of Accounting, Boston, MA, U.S.A.
ANDREW J. IMDIEKE, University of Notre Dame, Mendoza College of Business, Dept. of Accountancy,
Notre Dame, IN, U.S.A.
KARIM JAMAL, University of Alberta, Dept. of Accounting, Operations and Information Systems,
Edmonton, AB, Canada
JENNIFER R. JOE, University of Delaware, Dept. of Accounting and MIS, Newark, DE, U.S.A.
KEITH L. JONES, The University of Kansas, Dept. of Accounting, Lawrence, KS, U.S.A.
KATHYRN KADOUS, Emory University, Dept. of Accounting, Amherst, MA, U.S.A.
YOON JU KANG, University of Massachusetts Amherst, Dept. of Accounting, Amherst, MA, U.S.A.
STEVEN E. KAPLAN, Arizona State University, School of Accountancy, Tempe, AZ, U.S.A.
ANDREA SEATON KELTON, Middle Tennessee State University, Dept. of Accounting, Murfreesboro, TN,
U.S.A.
MARSHA B. KEUNE, University of Dayton, Dept. of Accounting, Dayton, OH, U.S.A.
SAMER KHALIL, American University of Beirut, Dept. of Finance, Accounting and Managerial
Economics, Hamra, Lebanon
JEONG-BON KIM, City University of Hong Kong, Dept. of Accountancy, Hong Kong, China
TYLER KLEPPE, University of Kentucky, Gatton College of Business and Economics, Dept. of
Accountancy, Lexington, KY, U.S.A.
CHRISTOPHER KOCH, Johannes Gutenberg University Mainz, Gutenberg School of Management and
Economics, Mainz, Germany
NATALIA KOCHETOVA, Saint Mary’s University, Sobey School of Business, Halifax, Canada
JAGAN KRISHNAN, Temple University, Dept. of Accounting, Philadelphia, PA, U.S.A.
GANESH KRISHNAMOORTHY, Northeastern University, Dept. of Accounting, Boston, MA, U.S.A.
JUSTIN LEIBY, University of Illinois at Urbana-Champaign, Dept. of Accountancy, Champaign, IL,
U.S.A.
CLIVE S, LENNOX, University of Southern California, Leventhal School of Accounting, San Marino,
CA, U.S.A.
CÉDRIC LESAGE, Concordia University, John Molson School of Business, Dept. of Accountancy,
Montreal, Canada
YI LIANG, University of Virginia, McIntire School of Commerce, Department of Accounting,
Charlottesville, VA, U.S.A.
LING LISIC, Virginia Polytechnic Institute and State University, Dept. of Accounting and
Information Systems, Blacksburg, VA, U.S.A.
GILAD LIVNE, University of Exeter, Dept. of Finance & Accounting, Exeter, U.K.
D. JORDAN LOWE, Arizona State University, Dept. of Accounting, Tempe, AZ, U.S.A.
BENJAMIN L. LUIPPOLD, Babson College, Accounting and Law Division, Babson Park, MA, U.S.A.
NATHAN LUNDSTROM, The University of Kansas, School of Business, Department of Accounting,
Lawrence, KS, USA
MICHEL L. MAGNAN, Concordia University, John Molson School of Business, Montreal, Canada
ELDAR M. MAKSYMOV, Arizona State University, Dept. of Accounting, Tempe, AZ, U.S.A.
ROGER D. MARTIN, University of Virginia, McIntire School of Commerce, Charlottesville, VA, U.S.A.
ADI MASLI, The University of Kansas, Dept. of Accounting, Lawrence, KS, U.S.A.
BRIAN W. MAYHEW, University of Wisconsin–Madison, Dept. of Accounting, Madison, WI, U.S.A.
SUSAN A. MCCRACKEN, McMaster University, DeGroote School of Business, Hamilton, ON, Canada
WILLIAM F. MESSIER, JR., Norwegian School of Economics, Dept. of Accounting, Auditing, and Law,
Bergen, Norway
ROGER MEUWISSEN, Maastricht University, School of Business and Economics, Dept. of Accounting
& Information Management
MIGUEL MINUTTI-MEZA, University of Miami, Dept. of Accounting, Miami, FL, U.S.A.
PHYLLIS LAI LAN MO, City University of Hong Kong, Dept. of Accountancy, Hong Kong, China
THEODORE J. MOCK, University of California, Riverside, Dept. of Business, Riverside, CA, U.S.A.
KIMBERLY K. MORENO, Northeastern University, Accounting Group, Boston, MA, U.S.A.
ROBYN A. MORONEY, Monash University, Dept. of Accounting, Victoria, Australia
JENNIFER MUELLER-PHILLIPS, Auburn University, School of Accountancy, Auburn, AL, U.S.A.
JAMES N. MYERS, The University of Tennessee, Dept. of Accounting and Information Management,
Knoxville, TN, U.S.A.
TERRY L. NEAL, The University of Tennessee, Dept. of Accounting and Information Management,
Knoxville, TN, U.S.A.
NATHAN NEWTON, Florida State University, Department of Accounting, Tallahassee, FL, U.S.A.
TERENCE BU-PEOW NG, Nanyang Technological University, Dept. of Accounting, Nanyang Ave, Singapore
LASSE NIEMI, Aalto University, Dept. of Accounting, Espoo, Finland
KARA M. OBERMIRE, Oregon State University, College of Business, Corvallis, OR, U.S.A.
BRENDAN O’DWYER, The University of Manchester and University of Amsterdam Business School,
Dept. of Accounting, Amsterdam, The Netherlands
HYUN JONG PARK, Temple University, Fox School of Business, Dept. of Accounting, Philadelphia,
PA, USA
JEFF L. PAYNE, University of Kentucky, Dept. of Accountancy, Lexington, KY, U.S.A.
MARK E. PEECHER, University of Illinois at Urbana-Champaign, Dept. of Accountancy, Champaign, IL,
U.S.A.
STEPHEN PERREAULT, Providence College, Dept. of Accountancy, Providence, RI, U.S.A.
MIKHAIL PEVZNER, University of Baltimore, Merrick School of Business, Baltimore, MD, U.S.A.
MARIETTA PEYTCHEVA, Lehigh University, Dept. of Accounting, Bethlehem, PA, U.S.A.
M. DAVID PIERCEY, University of Massachusetts Amherst, Isenberg School of Management, Amherst,
MA, U.S.A.
BRADLEY POMEROY, University of Waterloo, School of Accounting and Finance, Waterloo, ON, Canada
CHAD A. PROELL, University of North Texas, G. Brint Ryan College of Business, Department of Accounting, Denton, TX, USA
LAUREN C. REID, Wake Forest University, Department of Accounting, Winston-Salem, NC, USA
MÉLANIE ROUSSY, Université Laval, Accounting School, Quebec City, Canada
STEPHEN ROWE, University of Arkansas, Dept. of Accounting, Fayetteville, AR, U.S.A.
AARON SAIEWITZ, University of Nevada, Las Vegas, Dept. of Accounting, Las Vegas, NV, U.S.A.
STEVEN E. SALTERIO, Queen’s University, Smith School of Business, Kingston, ON, Canada
KERRI-ANN SANDERSON, Bentley University, Department of Accountancy, Waltham, MA, USA
CAREN SCHELLEMAN, Maastricht University, Dept, of Accounting and Information Management,
Maastricht, The Netherlands
TIMOTHY A. SEIDEL, Brigham Young University, School of Accountancy, Provo, UT, U.S.A.
DIVESH S. SHARMA, Kennesaw State University, School of Accountancy, Kennesaw, GA, U.S.A.
VINEETA D, SHARMA, Kennesaw State University, School of Accountancy, Kennesaw, GA, U.S.A.
MARCY L. SHEPARDSON, Indiana University Bloomington, Kelley School of Business, Dept. of
Accounting, Bloomington, IN, U.S.A.
MATTHEW SHERWOOD, University of Massachusetts Amherst, Isenberg School of Management, Department
of Accounting, Amherst, MA, USA
JONATHAN SHIPMAN, University of Arkansas, William Dillard Department of Accounting, Fayetteville,
AR, U.S.A.
ROGER SIMNETT, UNSW Sydney, Dept. of Accounting, Sydney, Australia
HOLLIS A. SKAIFE, University of California, Davis, Graduate School of Management, Berkeley, CA,
U.S.A.
RAJENDRA P. SRIVASTAVA, The University of Kansas, Division of Accounting and Information Systems,
Lawrence, KS, U.S.A.
CHAD M. STEFANIAK, University of South Carolina, School of Accounting, Columbia, SC, U.S.A.
SARAH E. STEIN, Virginia Polytechnic Institute and State University, Dept. of Accounting and
Information Systems, Blacksburg, VA, U.S.A.
HERVÉ STOLOWY, HEC Paris, Dept. of Accounting and Management Control, Jouy-en-Josas, France
QUINN T. SWANQUIST, The University of Alabama, Culverhouse School of Accountancy, Tuscaloosa, AL,
U.S.A.
HUN-TONG TAN, Nanyang Technological University, Dept. of Accounting, Nanyang Ave, Singapore
STEPHEN L. TAYLOR, University of Technology, Sydney, Dept. of Accounting, Ultimo, Australia
ANNE THOMPSON, University of Illinois at Urbana-Champaign, Dept of Accountancy, Champaign, IL,
U.S.A.
KAREN TON, Indiana University Bloomington, Kelley School of Business, Dept. of Accounting,
Bloomington, IN, U.S.A.
MARIE-SOLEIL TREMBLAY, École nationale d'administration publique, Dept. of Public Finance,
Quebec, Canada
GREGORY M. TROMPETER, University of Central Florida, Kenneth G. Dixon School of Accounting,
Orlando, FL, U.S.A.
ANDREW J. TROTMAN, Northeastern University, Dept. of Accounting, Boston, MA, U.S.A
KEN T. TROTMAN, UNSW Sydney, School of Accounting, Sydney, Australia
GEORGE T. TSAKUMIS, University of Delaware, Dept. of Accounting & MIS, Newark, DE, U.S.A.
SCOTT D. VANDERVELDE, University of South Carolina, Dept. of Accounting, Columbia, SC, U.S.A.
ADAM VITALIS, University of Waterloo, School of Accounting and Finance, Ontario, CA.
ELAINE YING WANG, University of Massachusetts Amherst, Dept. of Accounting, Amherst, MA, U.S.A.
KIMBERLY D. WESTERMANN, California Polytechnic State University, San Luis Obispo, Dept. of
Accounting, San Luis Obispo, CA, U.S.A.
ROBERT L. WHITED, North Carolina State University, Dept. of Accounting, Raleigh, NC, U.S.A.
MICHAEL S. WILKINS, The University of Kansas, Dept. of Accounting, Lawrence, KS. U.S.A.
MARLEEN WILLEKENS, KU Leuven and BI Norwegian Business School, Dept. of Accounting, Leuven,
Belgium
MICHAEL WILLENBORG, University of Connecticut, Dept. of Accounting, Mansfield, CT, U.S.A.
DAVID A. WOOD, Brigham Young University, School of Accountancy, Provo, UT, U.S.A.
YI-JING WU, Texas Tech University, School of Accounting, Lubbock, TX, U.S.A.
HAN S. YI, Korea University, Korea University Business School, Accounting Unit, Seoul, South
Korea
VALENTINA L. ZAMORA, Seattle University, Dept. of Accounting, Seattle, WA, U.S.A.
KARLA ZEHMS, University of Wisconsin–Madison, Dept. of Accounting, Madison, WI, U.S.A.
WEI ZHANG, University of Massachusetts Amherst, Isenberg School of Management, Department of
Accounting, Amherst, MA, USA
YINQI ZHANG, American University, Dept. of Accounting and Taxation, Washington, D.C., U.S.A.
YUPING ZHAO, University of Houston, Dept. of Accountancy and Taxation, Houston, TX, U.S.A.
JIAN ZHOU, University of Hawaii at Manoa, Shidler College of Business, School of Accountancy,
Honolulu, HI, U.S.A.
SHAN ZHOU, The University of Sydney Business School, Discipline of Accounting, Sydney, NSW,
Australia
MARK F. ZIMBELMAN, Brigham Young University, School of Accountancy, Provo, UT, U.S.A.