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Auditing: A Journal of Practice & Theory

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.

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Editors

ELIZABETH CARSON, UNSW Sydney, School of Accounting, Sydney, Australia

CHRISTINE E. EARLEY, Providence College, Dept. of Accountancy, Providence, RI, U.S.A.

STEVEN M. GLOVER, Brigham Young University, Marriott School of Business, Provo, UT, U.S.A.

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

Editorial Advisory and Review Board

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.

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

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.

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, National Taiwan University, Dept. of Accounting, Taipei, 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

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.

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

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

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.

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.

TERENCE BU-PEOW NG, Nanyang Technological University, Dept. of Accounting, Nanyang Ave, Singapore

LASSE NIEMI, Aalto University, Dept. of Accounting, Espoo, Finland

BRENDAN O’DWYER, The University of Manchester and University of Amsterdam Business School, Dept. of Accounting, Amsterdam, The Netherlands

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

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

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.

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.

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.

MARK F. ZIMBELMAN, Brigham Young University, School of Accountancy, Provo, UT, U.S.A.

 

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