Senior Editor:

JANET ANN SAMUELS, Arizona State University, School of Accountancy, Tempe, AZ, USA

Editors:

ELLEN E. BEST, University of North Georgia, Dept. of Accounting, Dahlonega, GA, USA

ALLEN D. BLAY, Florida State University, Dept. of Accounting, Tallahassee, FL, USA

ALISA G. BRINK, Virginia Commonwealth University, Department of Accounting, Richmond, VA, USA

JULIA M. CAMP, Providence College, Dept. of Accountancy, Providence, RI, USA

KIRSTEN A. COOK, Texas Tech University, Dept. of Accounting, Lubbock, TX, USA

IGNACE DEBEELDE, Ghent University, Dept. of Accounting, Ghent, Belgium

CHRISTINE A. DENISON, Iowa State University, Dept. of Accounting, Ames, IA, USA

RANDAL J. ELDER, The University of North Carolina at Greensboro, Dept. of Accounting and Finance, Greensboro, NC, USA

JOANNE C. JONES, York University, School of Administrative Studies, Toronto, Ontario, Canada

MARK J. KOHLBECK, Florida Atlantic University, School of Accounting, Boca Raton, FL, USA

NICHOLAS MCGUIGAN, Monash University, Dept. of Accounting, Melbourne, Victoria, Australia

CASEY J. MCNELLIS, Gonzaga University, Dept. of Accounting, Spokane, WA, USA

DEREK K. OLER, Texas Tech University, Rawls College of Business, Lubbock, TX, USA

GABRIEL D. SAUCEDO, Seattle University, Albers School of Business and Economics, Seattle, WA, USA

KIMBERLY M. SAWERS, Seattle Pacific University, School of Business, Government and Economics, Seattle, WA, USA

LOUISE E. SINGLE, St. Edward’s University, Dept. of Accounting, Austin, TX, USA

DAVID A. WOOD, Brigham Young University, School of Accountancy, Provo, UT, USA

Editorial Board:

LINDSAY M. ANDIOLA, Virginia Commonwealth University, Dept. of Accounting, Richmond, VA, USA

PENELOPE (PENNIE) L. BAGLEY, Appalachian State University, Dept. of Accounting, Boone, NC, USA

GERHARD BARONE, Gonzaga University, Dept. of Accounting, Spokane, WA, USA

MARIANNE BRADFORD, North Carolina State University, Poole College of Management, Raleigh, NC, USA

WILLIAM D. BRINK, Miami University, Dept. of Accountancy, Oxford, OH, USA

VEENA LOOKNANAN BROWN, University of Wisconsin–Milwaukee, Dept. of Accounting, Milwaukee, WI, USA

MEGHANN CEFARATTI, Northern Illinois University, Dept. of Accountancy, DeKalb, IL, USA

CHRISTINE CHENG, University of Mississippi, Patterson School of Accountancy, Oxford, MS, USA

KIMBERLY SWANSON CHURCH, Missouri State University, Dept. of Accountancy, Springfield, MO, USA

MICHELLE C. DIAZ, Texas A&M University, Dept. of Accounting, College Station, TX, USA

MARTIN BUD FENNEMA, Florida State University, Dept. of Accounting, Tallahassee, FL, USA

NICHOLAS J (NICK) FESSLER, Western Kentucky University, Dept. of Accounting, Bowling Green, KY, USA

GARY M. FLEISCHMAN, Texas Tech University, Dept. of Accounting, Lubbock, TX, USA

TIMOTHY J. FOGARTY, Case Western Reserve University, Weatherhead School, Cleveland, OH, USA

MITCHELL A. (MITCH) FRANKLIN, Le Moyne College, Dept. of Accounting, Fayetteville, NY, USA

ALEXANDER L. GABBIN, James Madison University, Dept. of Accounting, Harrisonburg, VA, USA

JOANNA L. GARCIA, John Carroll University, Dept. of Accountancy, University Heights, OH, USA

ADAM J. GREINER, University of Denver, Daniels College of Business, Denver, CO, USA

STEPHANIE DEHNING GRIMM, University of St. Thomas, Dept. of Accounting, Minneapolis, MN, USA

SAVANNAH (YUANYUAN) GUO, University of Nevada, Reno, Dept. of Accounting and Information Systems, Reno, NV, USA

STEPHANIE A. HAIRSTON, Georgia Southern University, Parker College of Business, School of Accountancy, Statesboro, GA, USA

M. KATHLEEN HARRIS, Washington State University, Dept. of Accounting, Pullman, WA, USA

DANA R. HERMANSON, Kennesaw State University, Dept. of Accounting, Kennesaw, GA, USA

JULIA L. HIGGS, Florida Atlantic University, School of Accounting, Boca Raton, FL, USA

KERRY K. INGER, Auburn University, School of Accountancy, Auburn, AL, USA

DIANE J. JANVRIN, Iowa State University, Dept. of Accounting, Ames, IA, USA

ERIN E. JORDAN, Arizona State University, School of Accountancy, Tempe, AZ, USA

ANDREA SEATON KELTON, Middle Tennessee State University, Dept. of Accounting, Murfreesboro, TN, USA

SARA R. KERN, Gonzaga University, School of Business Administration, Spokane, WA, USA

KAREN A. KITCHING, George Mason University, Dept. of Accounting, Fairfax, VA, USA

JOLEEN KREMIN, Portland State University, School of Business Administration, Portland, OR, USA

CAMILLO LENTO, Lakehead University, Faculty of Business Administration, Thunder Bay, Ontario, Canada

SERENA LOFTUS, Kent State University, Dept. of Accounting, Kent, OH, USA

TERESA A. LIGHTNER, Oklahoma State University, Dept. of Accounting, Stillwater, OK, USA

JAMES H. LONG, Auburn University, School of Accountancy, Auburn, AL, USA

MARTA MACIAS, Universidad Carlos III de Madrid, Dept. of Business Administration, Madrid, Spain

PAUL E. MADSEN, University of Florida, Fisher School of Accounting, Gainesville, FL, USA

STEPHANI MASON, DePaul University, School of Accountancy and MIS, Chicago, IL, USA

DAWN W. MASSEY, Fairfield University, Dept. of Accounting, Fairfield University, CT, USA

BRIAN MCALLISTER, University of Colorado Colorado Springs, Dept. of Accounting, Colorado Springs, CO, USA

LASSE MERTINS, Johns Hopkins University, Dept. of Faculty and Research, Baltimore, MD, USA

JENNIFER M. MUELLER-PHILLIPS, Auburn University, Raymond J. Harbert College of Business, Auburn, AL, USA

NOAH MYERS, Utah Valley University, Dept. of Accounting, Orem, UT, USA

CHRISTINE NOVAK, Le Moyne College, Dept. of Accounting, Syracuse, NY, USA

MICHAEL E. OZLANSKI, Susquehanna University, Sigmund Weis School of Business, Selinsgrove, PA, USA

BRANDIS PHILLIPS, North Carolina Agricultural and Technical State University, School of Business & Economics, Greensboro, NC, USA

JASON C. PORTER, Washington State University, Dept. of Accounting, Pullman, WA, USA

ROBYN L. RASCHKE, University of Nevada Las Vegas, Dept. of Accounting, Las Vegas, NV, USA

TIMOTHY J. RUPERT, Northeastern University, Dept. of Accounting, Boston, MA, USA

JENNIFER KAHLE SCHAFER, Kennesaw State University, Dept. of Accounting, Kennesaw, GA, USA

KECIA WILLIAMS SMITH, North Carolina A&T State University, Dept. of Accounting and Finance, Greensboro, NC, USA

THOMAS J. (TOM) SMITH, University of South Florida, Dept. of Accounting, Tampa, FL, USA

JAYSON TALAKAI, Utah State University, School of Accountancy, Logan, UT, USA

PETER M. THEURI, Northern Kentucky University, Dept. of Accountancy, Highland Heights, KY, USA

WAYNE B. THOMAS, University of Oklahoma, Dept. of Accounting, Norman, OK, USA

LISA M. VICTORAVICH, University of Denver, Dept. of Accounting, Denver, CO, USA

MARCIA WATSON, Trinity University, Dept. of Accounting, San Antonio, TX, USA

TAMMY R. WAYMIRE, Middle Tennessee State University, Jones College of Business, Murfreesboro, TN, USA

AMANDA L. WILFORD, Southern Utah University, Dept. of Accounting, Cedar City, UT, USA

YAN ZHANG, New Mexico State University, Dept. of Accounting, Las Cruces, NM, USA

Past Editors:

1983-1985     Richard J. Murdock
1986-1988     Robert W. Ingram
1989-1991     Daniel L. Jensen
1992-1995     Frederick L. Neumann
1996-1998     Wanda A. Wallace
1999-2001     David E. Stout
2002-2004     Thomas P. Howard
2005-2007     Sue Pickard Ravenscroft
2008-2010     E. Kent St. Pierre
2011-2013     William R. Pasewark
2014-2016     Lori Holder-Webb
2016-2019
     Valaria P. Vendrzyk
2019-2021
     Elizabeth Dreike Almer