Senior Editors

JENNIFER WU TUCKER, University of Florida, Fisher School of Accounting, Gainesville, FL, USA

Editors

DANIEL AOBDIA, The Pennsylvania State University, Smeal College of Business, University Park, PA, USA.
LISA BAUDOT, HEC Paris, Dept. of Accounting and Management Control, Jouy-en-Josas, France
LORI SHEFCHIK BHASKAR, Indiana University Bloomington, Kelley School of Business, Bloomington, IN, USA
JOSEPH F. BRAZEL, North Carolina State University, Dept. of Accounting, Raleigh, NC, USA
JENNIFER L. BROWN, Arizona State University, School of Accountancy, Tempe, AZ, USA
HELEN BROWN-LIBURD, Rutgers, The State University of New Jersey, Dept. of Accounting and Information Systems, Newark, NJ, USA
ANTHONY BUCARO, Case Western Reserve University, Dept. of Accountancy, Cleveland, OH, USA
JEFFREY J. BURKS, University of Notre Dame, Dept. of Accountancy, Notre Dame, IN, USA
STEFANO CASCINO, London School of Economics and Political Science, Dept. of Accounting, London, UK
MARGARET H. CHRIST, University of Georgia, J. M. Tull School of Accounting, Athens, GA, USA
PAUL J. CORAM, The University of Adelaide–North Terrace Campus, Business School, Adelaide, SA, Australia
LAUREN CUNNINGHAM, The University of Tennessee, Dept. of Accounting and Information Management, Knoxville, TN, USA
ALESSANDRO GHIO, Laval University, School of Accounting, Quebec City, Quebec, Canada
STEPHANIE M. GRANT, University of Washington, Dept. of Accounting, Seattle, WA, USA
MARCUS P. KIRK, University of Florida, Fisher School of Accounting, Gainesville, FL, USA
RANJANI KRISHNAN, Michigan State University, Broad College of Business, Dept. of Accounting and Information Systems, East Lansing, MI, USA
HENOCK LOUIS, The Pennsylvania State University, Dept. of Accounting, University Park, PA, USA
STEPHEN J. LUSCH, University of Kentucky, Von Allmen School of Accountancy, Lexington, KY, USA
LINDA A. MYERS, The University of Tennessee, Dept. of Accounting and Information Management, Knoxville, TN, USA
KAREN K. NELSON, Texas Christian University, Dept. of Accounting, Fort Worth, TX, USA
ANDREA ALSTON ROBERTS, University of Virginia, McIntire School of Commerce, Charlottesville, VA, USA
ANUP SRIVASTAVA, University of Calgary, Haskayne School of Business, Calgary, AB, Canada
ISABEL YANYAN WANG, Michigan State University, Dept. of Accounting and Information Systems, East Lansing, MI, USA
DAVID A. WOOD, Brigham Young University, School of Accountancy, Provo, UT, USA
AARON YOON, Northwestern University, Kellogg School of Management, Chicago, IL, USA
HENG YUE, Singapore Management University, School of Accountancy, Singapore

Ad Hoc Editors

GORD GRAHAM, Ernst & Young Canada, Calgary, Alberta, Canada
PAUL A. GRIFFIN, University of California, Davis, Dept. of Management, Winters, CA, USA
RAMU THIAGARAJAN, State Street Bank and Trust Company, Boston, MA, USA
WAYNE B. THOMAS, The University of Oklahoma, Dept. of Accounting, Norman, OK, USA
SENYO TSE, Texas A&M University, Dept. of Accounting, College Station, TX, USA

Guest Editors

JOHN BARRIOS, Washington University in St. Louis, Olin Business School, Dept. of Accounting, St. Louis, MO, USA
PAUL E. MADSEN, University of Florida, Fisher School of Accounting, Gainesville, FL, USA

Editorial Board

KRISTIAN D. ALLEE, University of Arkansas, William Dillard Dept. of Accounting, Fayetteville, AR, USA
KEVAL AMIN, Stony Brook University, College of Business, Stony Brook, NY, USA
LINDSAY M. ANDIOLA, Virginia Commonwealth University, Dept. of Accounting, Richmond, VA, USA
IONELA ANDREICOVICI, Frankfurt School of Finance and Management, Dept. of Accounting, Frankfurt am Main, Germany
DENIZ APPELBAUM, Montclair State University, Accounting and Finance, Montclair, NJ, USA
DIANE-LAURE ARJALIÈS, Western University, Ivey Business School, Dept. of Accounting, London, Ontario, Canada
MUSAIB ASHRAF, Michigan State University, Dept. of Accounting, East Lansing, MI, USA
ANN G. BACKOF, University of Virginia, McIntire School of Commerce, Charlottesville, VA, USA
PIETRO BIANCHI, Florida International University, Dept. of Accounting, Miami, FL, USA
BRIAN BRATTEN, University of Kentucky, Von Allmen School of Accountancy, Gatton College of Business & Economics, Lexington, KY, USA
JENNA BURKE, University of Colorado Denver, Business School, Denver, CO, USA
DONAL A. BYARD, Baruch College–CUNY, Dept. of Accounting, New York City, NY, USA
WEI CAI, Columbia University, Business School, Dept. of Accounting, New York City, NY, USA
THOMAS G. CANACE, Wake Forest University, School of Business, Dept. of Accountancy, Winston-Salem, NC, 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
JEFF ZEYUN CHEN, Texas Christian University, Neeley School of Business, Fort Worth, TX, USA
JONGWOON (WILLIE) CHOI, University of Wisconsin–Madison, Dept. of Accounting and Information Systems, Madison, WI, USA
SUNHWA CHOI, Seoul National University, College of Business Administration, Dept. of Accounting, Seoul, South Korea
KIRSTEN A. COOK, Texas Tech University, Terry Lyons School of Accounting, Lubbock, TX, USA
MICHELLE DRAEGER, Colorado State University, Dept. of Accounting, Fort Collins, CO, USA
SCOTT DUELLMAN, Saint Louis University, Chaifetz School of Business, St. Louis, MO, USA
LUMINITA ENACHE, University of Calgary, Haskayne School of Business, Calgary, Alberta, Canada
SCOTT A. EMETT, Arizona State University, School of Accountancy, W. P. Carey School of Business, Tempe, AZ, USA
KURT GEE, The Ohio State University, Fisher College of Business, Dept. of Accounting & Management Information Systems, Columbus, OH, USA
CHRISTINE GIMBAR, DePaul University, Dept. of Accounting & MIS, Chicago, IL, USA
NATHAN C. GOLDMAN, North Carolina State University, Dept. of Accounting, Raleigh, NC, USA
EMILY GRIFFITH, University of Wisconsin–Madison, Dept. of Accounting & Information Systems, Wisconsin School of Business, Madison, WI, USA
ERIN L. HAMILTON, University of Nevada, Las Vegas, Dept. of Accounting, Las Vegas, NV, USA
JOHN RUSS HAMILTON, Southern Methodist University, Dept. of Accounting, Dallas, TX, USA
NOEL HARDING, UNSW Sydney, School of Accounting, Auditing and Taxation, Sydney, NSW, Australia
NANCY L. HARP, Clemson University, School of Accountancy, Clemson, SC, USA
CHRISTIE HAYNE, University of Illinois at Urbana-Champaign, Dept. of Accountancy, Champaign, IL, USA
MOUNA HAZGUI, HEC Montréal, Dept. of Accounting, Montréal, Québec, Canada
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
LISA A. HINSON, University of Florida, Fisher School of Accounting, Gainesville, FL, USA
LIKE JIANG, The University of Melbourne, Dept. of Accounting, Carlton, VIC, Australia
BRET A. JOHNSON, George Mason University, Dept. of Accounting, Centreville, VA, USA
MARTIN KAPONS, Universiteit van Amsterdam, Dept. of Accounting, Amsterdam, North Holland, Netherlands
CHRISTO KARUNA, Monash University, Dept. of Accounting, Clayton, VIC, Australia
TODD KRAVET, University of Connecticut, Dept. of Accounting, Storrs, CT, USA
ETHAN LAMOTHE, University of Central Florida, Kenneth G. Dixon School of Accounting, Orlando, FL, USA
PHILIPPE LASSOU, University of Guelph, Gordon S. Lang School of Business and Economics, Guelph, Ontario, Canada
LIAN FEN LEE, Boston College, Dept. of Accounting, Chestnut Hill, MA, USA
JACOB LEIDNER, Julius-Maximilians-Universitat Wurzburg, Dept. of Business Management, Würzburg, Bavaria, Germany
TING LUO, Tsinghua University School of Economics and Management, Dept. of Accounting, Beijing, China
DANIEL P. LYNCH, University of Wisconsin–Madison, Dept. of Accounting, Madison, WI, USA
TRACIE M. MAJORS, University of Southern California, Dept. of Accounting, Santa Monica, CA, USA
MARY MARSHALL, Portland State University, School of Business, Boring, OR, USA
MELISSA MARTIN, University of Illinois Chicago, Dept. of Accounting, Chicago, IL, USA
ADI MASLI, University of Kansas, Dept. of Accounting, Lawrence, KS, USA
STEPHANI MASON, DePaul University, School of Accountancy and MIS, Chicago, IL, USA
PAUL N. MICHAS, The University of Arizona, Eller College of Management, Dept. of Accounting, Tucson, AZ, USA
LASSE NIEMI, Aalto University, Dept. of Accounting, Espoo, Finland
JING PAN, The Pennsylvania State University, Smeal College of Business, Dept. of Accounting, University Park, PA, USA
LINDA M. PARSONS, The University of Alabama, Culverhouse School of Accountancy, Tuscaloosa, AL, USA
MARIETTA PEYTCHEVA, Lehigh University, Dept. of Accounting, Bethlehem, PA, USA
JEFFREY PICKERD, Brigham Young University, School of Accountancy, Provo, UT, USA
ANDREA M. ROMI, Texas Tech University Jerry S Rawls College of Business Administration, Lyons School of Accounting, Lubbock, TX, USA
ANDREA ROZARIO, University of Illinois at Urbana-Champaign, Dept. of Accountancy, Champaign, IL, USA
TAMMIE J. SCHAEFER, University of Missouri–Kansas City, Dept. of Accountancy, Kansas City, MO, USA
ROY SCHMARDEBECK, University of Tennessee, College of Business Administration, Dept. of Accounting and Information Management, Knoxville, TN, USA
JOSEPH H. SCHROEDER, Indiana University, Kelley School of Business, Bloomington, IN, USA
TIMOTHY A. SEIDEL, Brigham Young University, School of Accountancy, BYU Marriott School of Business, Provo, UT, USA
GUOMAN SHE, The University of Hong Kong, Law and Accounting, Pokfulam, NA, Hong Kong
ROSHAN SINHA, Indiana University Bloomington, Dept. of Accounting, Bloomington, IN, USA
CHAD M. STEFANIAK, University of South Carolina, School of Accounting, Columbia, SC, USA
DERRALD STICE, The University of Hong Kong, Accounting Area, Faculty of Business and Economics, Hong Kong,
OKTAY URCAN, University of Illinois at Urbana-Champaign, Dept. of Accountancy, Champaign, IL, USA
SCOTT D. VANDERVELDE, University of South Carolina, School of Accounting, Columbia, SC, USA
ANN VANSTRAELEN, Universiteit Maastricht, Dept. of Accounting and Information Management, Maastricht, Limburg, Netherlands
GNANAKUMAR VISVANATHAN, George Mason University, School of Business, Fairfax, VA, USA
KIMBERLY WALKER, Virginia Tech, Dept. of Business, Blacksburg, VA, USA
DANA WALLACE, University of Central Florida, Kenneth G. Dixon School of Accounting, Orlando, FL, USA
STEPHANIE WALTON, Louisiana State University, Dept. of Accounting, Baton Rouge, LA, USA
P. BARRETT WHEELER, Tulane University, Freeman School of Business, Dept. of Accounting, New Orleans, LA, USA
JENNIFER L. WINCHEL, University of Virginia, McIntire School of Commerce, Charlottesville, VA, USA
NICOLE S. WRIGHT, James Madison University, School of Accounting, Harrisonburg, VA, USA
XINNING XIAO, Monash University, Dept. of Accounting, Caulfield East, Victoria, Australia
RONG ZHAO, University of Calgary, Dept. of Accounting, Calgary, Alberta, Canada
QINLIN ZHONG, Fudan University, School of Management, Shanghai, China
FRANK (SHUANG) ZHOU, University of Pennsylvania, Dept. of Accounting, Philadelphia, PA, USA