Behavioral Research in Accounting Editorial Board

SENIOR EDITOR

CHARLES D. BAILEY, James Madison University, College of Business, Harrisonburg, PA, USA

EDITORS

DONNA D. BOBEK, University of South Carolina, Columbia, SC, USA
ANNIE M. FARRELL, Miami University, Oxford, OH, USA
KRIS HARDIES, University of Antwerp, Department of Accountancy and Finance, Antwerp, Belgium
KEVIN JACKSON, University of Illinois at Urbana Champaign, Champaign, IL, USA
CHRISTOPHER KOCH, Mainz University, Mainz, RP, Germany
BERTRAND MALSCH, Queen’s University, Kingston, Ontario, Canada
DAVID SMITH, The University of Queensland, Melbourne, Victoria, Australia
DOUGLAS E. STEVENS, Georgia State University, Atlanta, GA, USA
DAN STONE, University of Kentucky, Gatton College of Business and Economics, Lexington, KY, USA
BILL TAYLER, Brigham Young University, School of Accountancy, Provo, Utah, USA

EDITORIAL ADVISORY AND REVIEW BOARD

MARGARET A. ABERNETHY, The University of Melbourne, Department of Accounting, Melbourne, Victoria, Australia
ELIZABETH DREIKE ALMER, Portland State University, School of Business, Portland, Oregon, USA
NICOLE ANG, UNSW Sydney, School of Accounting, Sydney, Australia
G. BRADLEY BENNETT, University of Massachusetts Amherst, Isenberg School of Management, Amherst, MA, USA
CHRISTINA BOEDKER, UNSW Sydney, School of Accounting, New South Wales, Australia
SCOTT J. BOYLAN, Washington & Lee University, Department of Accounting, Lexington, VA, USA
JOSEPH F. BRAZEL, North Carolina State University, Poole College of Management, Department of Accounting, Raleigh, NC, USA
TIMOTHY BROWN, University of Illinois at Urbana-Champaign, Gies College of Business, Champaign, IL, USA
QIU CHEN, University of Ottawa, Telfer School of Management, Ottawa, Ontario, Canada
WEI CHEN, UNSW Sydney, UNSW Business School, Sydney, NSW, Australia
MANDY M. CHENG, UNSW Sydney, School of Accounting, Sydney, Australia
CHARLES H. CHO, York University, Schulich School of Business, Toronto, Ontario, Canada
JONGWOON (WILLIE) CHOI, University of Wisconsin–Madison, Accounting and Information Systems, Madison, Wisconsin, USA
MARGARET H. CHRIST, The University of Georgia, Terry College of Business, J. M. Tull School of Accounting, Athens, GA, USA
MARY B. CURTIS, University of North Texas, G. Brint Ryan College of Business, Dept. of Accounting, Denton, TX, USA
HENRI C. DEKKER, Vrije Universiteit Amsterdam, School of Business and Economics, Amsterdam, North Holland, The Netherlands
ANGELO DITILLO, Bocconi University, SDA Bocconi School of Management, Milan, Italy
DIANA FALSETTA, University of Miami, Miami Herbert Business School, Coral Gables, FL, USA
KIRSTEN FANNING, University of Illinois at Urbana-Champaign, Gies College of Business, Department of Accountancy, Champaign, IL, USA
DENNIS FEHRENBACHER, Monash University, Monash Business School, Dept. of Accounting, Melbourne, Victoria, Australia
NICHOLAS J. FESSLER, Western Kentucky University, Gordon Ford College of Business, Bowling Green, KY, USA
JACE GARRETT, Clemson University, College of Business, Clemson, SC, USA
LISA MILICI GAYNOR, University of South Florida, Muma College of Business, Lynn Pippenger School of Accountancy, Tampa, FL, USA
JONATHAN GRENIER, Miami University, Farmer School of Business, Oxford, OH, USA
ULFERT GRONEWOLD, University of Potsdam, Potsdam Center for Policy and Management, Potsdam, Germany
AMY M. HAGEMAN, Kansas State University, Department of Accounting, Manhattan, KS, USA
MATTHEW HALL, Monash University, Monash Business School, Melbourne, Victoria, Australia
JACQUELINE S. HAMMERSLEY, The University of Georgia, Terry College of Business, J. M. Tull School of Accounting, Athens, GA, USA
CLARK HAMPTON, University of South Carolina, Darla Moore School of Business Columbia, SC, USA
NOEL HARDING, UNSW Sydney, UNSW Business School, Sydney, New South Wales, Australia
NANCY HARP, Clemson University, College of Business, Clemson, SC, USA
FRANK G. H. HARTMANN, Erasmus University, Rotterdam School of Management, Department of Accounting and Control, Rotterdam, The Netherlands
RICHARD C. HATFIELD, The University of Alabama, Culverhouse School of Accountancy, Tuscaloosa, AL, USA
CHRISTIE HAYNE, University of Illinois at Urbana-Champaign, Gies College of Business, Champaign, IL, USA
GARY W. HECHT, University of Illinois, Gies College of Business, Champaign, IL, USA
DANA R. HERMANSON, Kennesaw State University, Coles College of Business, School of Accountancy, Kennesaw, GA, USA
MAX R. HEWITT, The University of Arizona, Eller College of Management, Tucson, AZ, USA
JESSEN L. HOBSON, University of Illinois at Urbana-Champaign, Gies College of Business, Champaign, IL, USA
D. KIP HOLDERNESS, JR., West Virginia University, John Chambers College of Business and Economics, Morgantown, WV, USA
RICHARD W. HOUSTON, The University of Alabama, Culverhouse School of Accountancy, Tuscaloosa, AL, USA
KERRY HUMPHREYS, UNSW Sydney, UNSW Business School, Sydney, New South Wales, Australia
CYNTHIA G. JEFFREY, Iowa State University, Department of Accounting, Ames, IA, USA S.
JANE JOLLINEAU, University of San Diego, School of Business, San Diego, CA, USA
KATHRYN KADOUS, Emory University, Goizueta Business School, Atlanta, GA, USA
STEVEN E. KAPLAN, Arizona State University, W.P. Carey School of Business, Tempe, AZ, USA
LISA KOONCE, The University of Texas at Austin, McCombs School of Business, Austin, TX, USA
STEPHAN KRAMER, Erasmus University Rotterdam, Rotterdam School of Management, Rotterdam, Zuid-Holland, The Netherlands
XI (JASON) KUANG, Georgia Institute of Technology, Scheller College of Business, Atlanta, GA, USA
TAMARA A. LAMBERT, Lehigh University, Department of Accounting, Bethlehem, PA, USA
JUSTIN LEIBY, University of Illinois at Urbana-Champaign, Gies College of Business, Champaign, IL, USA
THERESA LIBBY, University of Central Florida, Kenneth G. Dixon School of Accounting, Orlando, FL, USA
TINA M. LORAAS, Auburn University, Raymond J. Harbert College of Business, School of Accountancy, Auburn, AL, USA
D. JORDAN LOWE, Arizona State University, W. P. Carey School of Accountancy, Tempe, AZ, USA
KARI LUKKA, University of Turku, Accounting and Finance, Turku, Finland
VICTOR MAAS, University of Amsterdam, Faculty of Economics and Business, Amsterdam, OC, The Netherlands
HABIB MAHAMA, Qatar University, College of Business and Economics, Department of Accounting and Information Systems, Doha, Qatar
MARTIN MESSNER, University of Innsbruck, Faculty of Business and Management, Innsbruck, Tirol, Austria
GARY S. MONROE, UNSW Sydney, UNSW Business School, Sydney, NSW, Australia
ROBYN A. MORONEY, Monash University, Caulfield East, Dept. of Accounting, Victoria, Australia
MARK W. NELSON, Cornell University, SC Johnson College of Business, Ithaca, NY, USA
ANDREW H. NEWMAN, University of South Carolina, Darla Moore School of Business, Columbia, SC, USA
TERENCE BU-PEOW NG, Nanyang Technological University, Nanyang Business School, Singapore
BRENDAN O’DWYER, The University of Manchester, Alliance Manchester Business School, and University of Amsterdam, Faculty of Business and Economics, Amsterdam, North Holland, The Netherlands
PETER ÖHMAN, Mid Sweden University, Centre for Research on Economic Relations, Sundsvall, Sweden
SEAN A. PEFFER, University of Kentucky, Gatton College of Business and Economics, Lexington, KY, USA
DAVID PIERCEY, University of Massachusetts, Isenberg School of Management, Amherst, Amherst, MA, USA
BRADLEY POMEROY, University of Waterloo, School of Accounting and Finance, Waterloo, Ontario, Canada
ROBIN R. RADTKE, Clemson University, College of Business, School of Accountancy, Clemson, SC, USA
BILL RANKIN, Colorado State University, College of Business, Fort Collins, CO, USA
KRISTINA RENNEKAMP, Cornell University, SC Johnson Graduate School of Management, Ithaca, NY, USA
JACOB M. ROSE, The University of Waikato, Waikato Management School, and Monash University, Hamilton, Waikato, New Zealand
TIMOTHY J. RUPERT, Northeastern University, D’Amore-McKim School of Business, Boston, MA, USA
PINKY RUSLI, Western Kentucky University, Gordon Ford College of Business, Bowling Green, KY, USA
JANET A. SAMUELS, Arizona State University, W. P. Carey School of Business, Tempe, AZ, USA
JEFFREY W. SCHATZBERG, The University of Arizona, Eller College of Management, School of Accountancy, Tucson, AZ, USA
REGAN SCHMIDT, University of Saskatchewan, Edwards School of Business, Saskatoon, SK, Canada
AXEL K.-D. SCHULZ, La Trobe University, La Trobe Business School, Department of Accounting, Victoria, Australia
MICHAEL K. SHAUB, Texas A&M University, Mays Business School, Dept of Accounting, College Station, TX, USA
ULRIKE STEFANI, University of Konstanz, Department of Economics, Konstanz, Germany
BRYAN STEWART, Brigham Young University, Marriott School of Business, Provo, UT, USA
IVO D. TAFKOV, Georgia State University, Robinson School of Business, Atlanta, GA, USA
HUN-TONG TAN, Nanyang Technological University, Nanyang Business School, Singapore
EILEEN TAYLOR, North Carolina State University, Poole College of Management, Raleigh, NC, USA
JANE M. THAYER, University of Virginia, McIntire School of Commerce, Charlottesville, Virginia, USA
LINDA THORNE, York University, Schulich School of Business, Mississauga, ON, Canada
GREGORY M. TROMPETER, University of Central Florida, College of Business, Kenneth G. Dixon School of Accounting, Orlando, FL, USA
ALEXANDRA VAN DEN ABBEELE, KU Leuven, Faculty of Economics and Business, Leuven, Belgium
WIM VAN DER STEDE, The London School of Economics and Political Science, Department of Accounting, London, U.K.
ELAINE (YING) WANG, University of Massachusetts Amherst, Isenberg School of Management, Amherst, MA, USA
SUSAN G. WATTS, Purdue University, Krannert School of Management, West Lafayette, IN, USA
BRIAN WHITE, The University of Texas at Austin, McCombs School of Business, Austin, TX, USA
MICHAEL G. WILLIAMSON, University of Illinois at Urbana-Champaign, Gies College of Business, Champaign, IL, USA
NICOLE S. WRIGHT, James Madison University, College of Business, Harrisonburg, VA, USA
FENG YEO, University of South Carolina, Darla Moore School of Business, Columbia, SC, USA
RICHARD A. YOUNG, The Ohio State University, Fisher College of Business, Department of Accounting and Management Information Systems, Columbus, OH, USA
YAO YU, University of Massachusetts Amherst, Isenberg School of Management, Amherst, MA, USA