Accounting and the Public Interest Editorial Board

Editor

AMY M. HAGEMAN, Kansas State University, Dept. of Accounting, Manhattan, KS, USA

Associate Editors

LISA BAUDOT, University of Central Florida, Kenneth G. Dixon School of Accounting, Orlando, FL, USA
JONATHAN H. GRENIER, Miami University, Farmer School of Business, Oxford, OH, USA
DIANE H. ROBERTS, University of San Francisco, Dept. of Accounting, San Francisco, CA, USA
DONNA BOBEK SCHMITT, University of South Carolina, Darla Moore School of Business, Columbia, SC, USA
ANNE L. SCHNADER, Suffolk University, Dept. of Accounting, Boston, MA, USA
MARIE-SOLEIL TREMBLAY, E´cole Nationale D’administration Publique, Dept. of Public Finance, Quebec,Quebec, Canada
DANA WALLACE, University of Central Florida, Kenneth G. Dixon School of Accounting, Orlando, FL, USA

Editorial Advisory and Review Board

VICKY ARNOLD University of Central Florida, Dixon School of Accounting, Orlando, FL, USA
CORNELIA A. BECK University of Sydney, The University of Sydney Business School, Darlington, New South Wales, Australia
LIES BOUTEN, Institut d’Economie Scientifique Et de Gestion, School of Management, Lille, Nord-Pas-de-Calais, France
CAROL CALLWAY DEE, University of Colorado Denver, Dept. of Accounting, Denver, CO, USA
ERICKA COSTA, University of Trento, Dept. of Economics and Management, Trento, Italy
DEREK W. DALTON, Clemson University, Dept. of Accounting, Clemson, South Carolina, USA
DANN G. FISHER, Kansas State University, Department of Accounting, Manhattan, KS, USA
DENISE HANES-DOWNEY, Villanova University, Dept. of Accounting, Villanova, PA, USA
DANAR. HERMANSON, Kennesaw State University, Dept. of Accounting, Kennesaw, GA, USA
J. GREGORY JENKINS, Auburn University, Dept. of Accountancy Auburn, AL, USA
PATRICK T. KELLY, Providence College, Dept. of Accountancy, Providence, RI, USA
MATIAS LAINE, University of Tampere, Faculty of Management and Business, Tampere, Finland
CARLOS LARRINAGA, University of Burgos, Department of Economics and Business Administration, Burgos, Spain
JONATHAN MAURICE, Toulouse Capitole University, Toulouse School of Management, Toulouse, France
WILLIAM E. MCCARTHY, Michigan State University, Accounting & Information System Dept. East Lansing, MI, USA
GIOVANNA MICHELON, University of Bristol, Dept. of Accounting, Bristol, Bristol, United Kingdom
LOUELLA MOORE, Washburn University, School of Business, Topeka, KS, USA
BYRON J. PIKE, Minnesota State University, Dept. of Accounting & Business Law, Mankato, Mankato, MN, USA
VAUGHAN RADCLIFFE, University of Western Ontario, Ivey School of Business, London, Ontario, Canada
ROBIN W. ROBERTS, University of Central Florida, Dept. of Accounting, Orlando, FL, USA
ANDREA ROMI, Texas Tech University, Rawls College of Business, Lubbock, TX, USA
TIMOTHY RUPERT, Northeastern University, D’Amore-KcKim School of Business, Boston, MA, USA
BRIAN P. SHAPIRO, University of St. Thomas, Opus College of Business, St. Paul, MN, USA
SOPHIE SPRING, University of Montpellier, Dept. of Accounting, Montpellier, France
MITCHELL J. STEIN, Western University, Ivey Business School, London, Ontario, Canada
STEVE G. SUTTON, ,Norwegian School of Economics, Dept. of Accounting, Auditing and Law, Bergen, Norway
STEFANIE L. TATE, University of Massachusetts Lowell, Manning School of Business, Lowell, MA, USA
PAUL F. WILLIAMS, North Carolina State University, Dept. of Accounting, Raleigh, NC, USA