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