Co-Editors:

DENISE DICKINS, East Carolina University, College of Business, Department of Accounting, Greenville, NC, USA
KEITH URTEL, University of Notre Dame, Mendoza College of Business, Department of Accountancy, Notre Dame, IN, USA

Editorial Advisory and Review Board:

DENIZ A. APPELBAUM, Montclair State University, Feliciano School of Business, Department of Accounting and Finance, Montclair, NJ, USA
DERECK BARR-PULLIAM , University of Louisville, College of Business, Department of Accountancy, Louisville, KY, USA
MARK S. BEASLEY, North Carolina State University, Poole College of Management, Department of Accounting, Raleigh, NC, USA
JAMES L. BIERSTAKER, Villanova University, School of Business, Department of Accountancy, Villanova, PA, USA
COLLEEN M. BOLAND, University of Wisconsin–Milwaukee, Sheldon B. Lubar School of Business, Department of Accounting, Milwaukee, WI, USA
BLAKE BURGESS, Crowe LLP, Oakbrook Terrace, IL, USA
LAWRENCE BURKE, Focal Point Data Risk, Fort Lauderdale, FL, USA
CIRO BUTTACAVOLI, Marcum LLP, Fort Lauderdale, FL, USA
ASHWIN CHANDRAN, BDO USA, LLP, Dallas, TX, USA
LAWRENCE C. CHUI, University of St. Thomas, Opus College of Business, Department of Accounting, St. Paul, MN, USA
ANNA M. CIANCI, Wake Forest University, School of Business, Department of Accounting, Winston-Salem, NC, USA
SEAN CONROY, Deloitte & Touche LLP, Chicago, IL, USA
HALIE CREPS, KPMG, New York, NY, USA
STEVEN DAVIS, Ernst & Young, Miami, FL, USA
JEANETTE FRANZEL, Jeanette M. Franzel, CPA, Leland, NC, USA
MARSHALL A. GEIGER, University of Richmond, Robins School of Business, Department of Accounting, Richmond, VA, USA
KIZZY GIFT, Protiviti, Fort Lauderdale, FL, USA
AUDREY A. GRAMLING, Oklahoma State University, Spears School of Business, School of Accounting, Stillwater, OK, USA
MARY KATHLEEN HARRIS, Washington State University, Carson College of Business, Department of Accounting, Pullman, WA, USA
JULIA L. HIGGS, Florida Atlantic University, College of Business, School of Accounting, Boca Raton, FL, USA
SEAN M. HILLISON, Virginia Polytechnic University and State University, Pamplin College of Business, Department of Accounting and Information Systems, Blacksburg, VA, USA
RICHARD W. (RICH) HOUSTON, The University of Alabama, Culverhouse College of Business, Culverhouse School of Accountancy, Tuscaloosa, AL, USA
J. GREGORY JENKINS, Auburn University, Harbert College of Business, School of Accountancy, Auburn, AL, USA
ANDREA SEATON KELTON, Middle Tennessee State University, Jones College of Business, Department of Accounting, Murfreesboro, TN, USA
ROGER D. MARTIN, University of Virginia, McIntire School of Commerce, Department of Accounting, Charlottesville, VA, USA
SUSAN A. MCCRACKEN, McMaster University, DeGroote School of Business, Department of Accounting and Financial Management Services, Hamilton, Ontario, Canada
JASON PLOURDE, Grant Thornton, Chicago, IL, USA
K. (KANNAN) RAGHUNANDAN, Florida International University, College of Business, School of Accounting, Miami, FL, USA
RICHARD A. RILEY, JR., West Virginia University, John Chambers College of Business and Economics, Department of Accounting, Morgantown, WV, USA
GREGORY SIERRA, Southern Illinois University Edwardsville, School of Business, Department of Accounting, Edwardsville, IL, USA
CHAD A. SIMON, Utah State University, Jon M. Huntsman School of Business, Logan, UT, USA
WALLY J. SMIELIAUSKAS, University of Toronto, Rotman School of Management, Department of Accounting, Toronto, Ontario, Canada
KERRI-ANN SANDERSON, Bentley University, Department of Accounting, Waltham, MA, USA
MICHAEL SZAFRANIEC, PwC, New York, NY, USA
PAUL N. TANYI, The University of North Carolina at Charlotte, Belk College of Business, Department of Accounting, Charlotte, NC, USA
ANNE M. WILKINS, The University of Tennessee at Chattanooga, Gary W. Rollins College of Business, Department of Accounting, Chattanooga, TN, USA
ZHONGXIA (SHELLY) YE, The University of Texas at San Antonio, Alvarez College of Business, Department of Accounting, San Antonio, TX, USA