Senior Editors

MIKLOS A. VASARHELYI, Rutgers, The State University of New Jersey, Newark, Department of Accounting and Information Systems, Newark, NJ, USA

HUI DU, University of Houston–Clear Lake, College of Business, Houston, TX, USA

Editors

MICHAEL G. ALLES, Rutgers, The State University of New Jersey, Newark, Department of Accounting and Information Systems   , Newark, NJ, USA

DENIZ A. APPELBAUM, Montclair State University, Feliciano School of Business, Montclair, NJ, USA

J. EFRIM BORITZ, University of Waterloo, School of Accounting and Finance, Waterloo, ON, Canada

HELEN BROWN-LIBURD, Rutgers, The State University of New Jersey, Newark, Department of Accounting and Information Systems, Newark, NJ, USA

JOSHUA G. COYNE, The University of Memphis, Fogelman College–School of Accountancy, Memphis, TN, USA

JUN DAI, Michigan Technological University, College of Business, Houghton, MI, USA

INGRID E. FISHER, University at Albany, SUNY, School of Business, Department of Accounting and Law, Albany, NY, USA

GRAHAM GAL, University of Massachusetts Amherst, Isenberg School of Management, Department of Accounting, Amherst, MA, USA

GLEN L. GRAY, California State University, Northridge, Department of Accounting and Information Systems, Northridge, CA, USA

ALEXANDER KOGAN, Rutgers, The State University of New Jersey, Newark, Department of Accounting and Information Systems, Newark, NJ, USA

QI LIU, University of Rhode Island, College of Business Administration, Kingston, RI, USA

KEVIN MOFFITT, Rutgers, The State University of New Jersey, New Brunswick, Department of Accounting and Information Systems, Piscataway, NJ, USA

ROBERT A. NEHMER, Oakland University, School of Business Administration, Rochester, MI, USA

ANDREA ROZARIO, Stevens Institute of Technology, School of Business, Hoboken, NJ, USA

ALEXANDER J. SANNELLA, Rutgers, The State University of New Jersey, Newark, Department of Accounting and Information Systems, Newark, NJ, USA

RAJENDRA P. SRIVASTAVA, The University of Kansas, School of Business, Lawrence, KS, USA

TING SUN, The College of New Jersey, Department of Accounting and Information Systems, Ewing, NJ, USA

TAWEI WANG, DePaul University, Driehaus College of Business, School of Accountancy and MIS, Chicago, IL, USA

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

Editorial Advisory and Review Board

Academics                                                 

MICHAEL G. ALLES, Rutgers, The State University of New Jersey, Newark, Department of Accounting and Information Systems, Newark, NJ, USA

VICKY ARNOLD, University of Central Florida, Kenneth G. Dixon School of Accounting, Orlando, FL, USA

AMELIA A. BALDWIN, University of South Alabama, Mitchell College of Business, Mobile, AL, USA

THOMAS G. CALDERON, The University of Akron, School of Accountancy, College of Business Administration, Akron, OH, USA

VICTORIA CHIU, SUNY at Oswego, Department of Accounting, Oswego, NY, USA

YU CONG, Morgan State University, Department of Accounting and Finance, Baltimore, MD, USA

JULIE SMITH DAVID, American Accounting Association, Lakewood Ranch, FL, USA

ROGER S. DEBRECENY, University of Hawaii at Manoa, Shidler College of Business, School of Accountancy, Honolulu, HI, USA

CHERYL L. DUNN, Grand Valley State University, Seidman College of Business, School of Accounting, Grand Rapids, MI, USA

KURT FANNING, Grand Valley State University, Seidman College of Business, School of Accounting, Grand Rapids, MI, USA

JANE FEDOROWICZ, Bentley University, Accountancy and Information & Process Management Departments, Waltham, MA, USA

GUIDO L. GEERTS, University of Delaware, Alfred Lerner College of Business and Economics, Newark, DE, USA

GREGORY J. GERARD, Florida State University, College of Business, Department of Accounting, Tallahassee, FL, USA

QI LIU, The University of Rhode Island, College of Business Administration, Kingston, RI, USA

WILLIAM E. MCCARTHY, Michigan State University, Broad College of Business, Department of Accounting and Information Systems, East Lansing, MI, USA

THEODORE J. MOCK, University of Southern California, Marshall School of Business, Los Angeles, CA, USA

BONNIE W. MORRIS, Duquesne University, Palumbo-Donahue School of Business, Department of Accounting,     Pittsburgh, PA, USA

BRIGITTE W. MUEHLMANN, Babson College, Division of Accounting and Law, Waltham, MA, USA

UDAY S. MURTHY, University of South Florida, Muma College of Business, Lynn Pippenger School of Accountancy, Tampa, FL, USA

DANIEL E. O'LEARY, University of Southern California, Marshall School of Business, Los Angeles, CA, USA

DAN PALMON Rutgers, The State University of New Jersey, Newark, Department of Accounting and Information Systems, Newark, NJ, USA

NIRMALEE I. RADDATZ, The University of Memphis, Crews School of Accountancy, Memphis, TN, USA

VERNON J. RICHARDSON, University of Arkansas, Walton College of Business, Department of Accounting, Fayetteville, AR, USA

BERNADETTE M. RUF, Delaware State University, College of Business, Department of Accounting, Economics, and Finance, Dover, DE, USA

PAUL JOHN STEINBART, Arizona State University, W. P. Carey School of Business, School of Accountancy and Information Management, Tempe, AZ, USA

DAN N. STONE, University of Kentucky, Gatton College of Business and Economics, Von Allmen School of Accountancy, Lexington, KY, USA

STEVE G. SUTTON, Norwegian School of Economics  Department of Accounting, Auditing and Law, Bergen, Norway

University of Central Florida, College of Business, Kenneth G. Dixon School of Accounting, Orlando, FL, USA

CHANTA THOMAS, Rutgers, The State University of New Jersey, Newark, Department of Accounting and Information Systems, Newark, NJ, USA

NANCY UDDIN, Monmouth University, Department of Accounting, West Long Branch, NJ, USA

TAWEI WANG, DePaul University, Driehaus College of Business, School of Accountancy and MIS, Chicago, IL, USA

J. DONALD WARREN, JR., Marist College, School of Management, Poughkeepsie, NY, USA

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

ARNOLD M. WRIGHT, Northeastern University, D'Amore-McKim School of Business, Boston, MA, USA



International Academics                                                        

ENRIQUE BONSON, Huelva University, Department of Financial Economics and Accounting, Huelva, Spain

RICARDO L. CARDOSO, FGV Brazilian School of Public Administration and Business of the Getulio Vargas Foundation, Rio de Janeiro, Brazil

CATHERINE ANNE HARDY, The University of Sydney Business School, Sydney, NSW, Australia

MIEKE J. JANS, Hasselt University, Department of Quantitative Methods, Hasselt, Belgium

STEWART A. LEECH, The University of Melbourne, Department of Accounting, Melbourne, Victoria, Australia

NONNA MARTINOV-BENNIE, Macquarie University, Department of Accounting and Corporate Governance, Sydney, NSW, Australia

ALAN J. A. SANGSTER, University of Aberdeen, Department of Accounting, Aberdeen, UK

FABRICIA SILVA DA ROSA, Federal University of Santa Catarina, School of Socio-Economic Sciences, Department of Accounting, Florianópolis, Brazil

EDMOND VAASSEN, Tilburg University, School of Economics and Management, Department of Accountancy, Tilburg,  Netherlands

JUAN ZHANG, Nanjing University, Department of Accounting, Nanjing, Jiangsu, China



Professional                                                   

ERIC COHEN, Cohen Computer Consulting, Mechanicsburg, PA, USA

TREVOR STEWART, Deloitte LLP (retired), New York, NY, USA

LIV WATSON, Webfilings LLC, Rockville, MD, USA