Journal of Forensic Accounting Research Editorial Board

EDITOR

ZABIHOLLAH REZAEE, The University of Memphis, School of Accountancy, Memphis, TN, USA

ASSOCIATE EDITORS

JILLIAN ALDERMAN, Pepperdine University, Graziadio Business School, Malibu, USA
VIDA BOTES, University of Waikato, Waikato Management School, Hamilton, Waikato, New Zealand
D. LARRY CRUMBLEY, Louisiana State University, Department of Accounting, Baton Rouge, LA
CAROL CALLAWAY DEE, University of Colorado Denver, Department of Accounting, Denver, CO, USA
JAMES A. DIGABRIELE, Montclair State University, Dept. of Accounting & Finance, Montclair, New Jersey, USA
WILLIAM N. DILLA, Iowa State University, Dept. of Accounting, Ames, IA, USA
CINDY DURTSCHI, DePaul University, School of Accountancy & MIS, Chicago, IL, USA
TIMOTHY J. FOGARTY, Case Western Reserve University, Dept. of Accountancy, Cleveland, OH, USA
LORI R. FULLER, West Chester University, Dept. of Accounting, West Chester, PA, USA
GRAHAM GAL, University of Massachusetts Amherst, Dept. of Accounting, Amherst, MA, USA
GAURAV GUPTA, The University of North Carolina at Wilmington, Dept. of Accountancy and Business, Wilmington, NC, USA
LISA JACK, University of Portsmouth, Portsmouth School of Business, Portsmouth, Hampshire, UK
ERIC N. JOHNSON, University of Wyoming, Department of Accounting, Laramie, WY, USA
J. EDWARD KETZ, The Pennsylvania State University, Dept. of Accounting, University Park, PA, USA
CHIH-CHEN LEE, Northern Illinois University, Dept. of Accountancy, DeKalb, IL, USA
PETER LOHREY, Montclair State University, Dept. of Accounting & Finance, Montclair, NJ, USA
TIMOTHY A PEARSON, Georgia Southern University, School of Accountancy, Statesboro, GA, USA
SRIDHAR RAMAMOORTI, University of Dayton, Dept. of Accounting, Dayton, OH, USA
RICHARD A. RILEY, West Virginia University, Dept. of Accounting, Morgantown, WV, USA
CHARLES J. RUSSO, Towson University, Dept. Accounting, Towson, MD, USA
VIJAY SAMPATH, Farleigh Dickinson University, Dept. of Accounting, Tax, and Law, Teaneck, NJ, USA
DAN STONE, University of Kentucky, Von Allmen School of Accountancy, Lexington, KY, USA
EILEEN Z. TAYLOR, North Carolina State University, Poole College of Management, Raleigh, NC, USA
JUDY TSUI, Institute for New Economic Thinking, Hong Kong, Hong Kong, USA
LYNN E. TURNER, Hemming Morse, LLP, Los Angeles, CA, USA
JOSEPH MICHAEL WALL, Marquette University, College of Business Administration, Milkwaukee, WI, USA
CHRISTOPHER YOUNG, Rutgers, The State University of New Jersey, Department of Management and Global Business, Newark, NJ, USA
JOSEPH H. ZHANG, The University of Memphis, Dept. of Accounting, Memphis, TN, USA
DAVID A. ZIEBART, University of Kentucky, Von Allmen School, Lexington, KY, USA

EDITORIAL ADVISORY AND REVIEW BOARD

MOHAMMAD ABDOLMOHAMMADI, Bentley University, Dept. of Accounting, Waltham, MA, USA
CHRISTOPHER P. AGOGLIA, University of Massachusetts, Isenberg School of Management, Amherst, MA, USA
CECIL EDWARD ARRINGTON, University of Wollongong, Dept. of Accounting and Finance, Wollongong, NSW, Australia
C. RICHARD BAKER, Adelphi University, Dept. of Accounting, Garden City, NY, USA
BRIAN BALLOU, Miami University, Dept. of Accountancy, Oxford, OH, USA
WILLIAM C. BARRETT, Virginia Union University, Dept. of Accounting, Richmond, Virginia, USA
RICHARD A. BERNARDI, Roger Williams University, Dept. of Accounting, Bristol, RI, USA
LUIS BETANCOURT, James Madison University, Dept. of Accounting, Harrisonburg, VA, USA
TOBY J. BISHOP, Independent Global Anti-fraud Advisor, Toronto, ON, Canada
WRAY E. BRADLEY, The University of Tulsa, School of Accounting and CIS, Tulsa, OK, USA
SUSAN P. BRIGGS, University of South Australia, School of Commerce, Adelaide, South Australia, USA
LEONARD J. BROOKS, University of Toronto, Institute for Management and Innovation, Mississauga, ON, Canada
THOMAS A. BUCKHOFF, Georgia Southern University, Parker College of Business, Statesboro, GA, USA
PRISCILLA A. BURNABY, Bentley University, Dept. of Accountancy,Waltham, MA, USA
TINA D. CARPENTER, The University of Georgia, J.M. Tull School of Accounting, Athens, GA, USA
LYNN H. CLEMENTS, Florida Southern College, Barney Barnett School of Business & Economics, Lakeland, FL, USA
KATHLEEN ANNE COOPER, University of Wollongong, School of Accounting, Wollongong, NSW, Australia
M. TINA DACIN, Queen’s University, School of Business, Kingston, ON, Canada
RONALD J. DAIGLE, Sam Houston State University, College of Business Administration, Huntsville, TX, USA
KRISTINA C. DEMEK, University of Central Florida, Dept. of Accounting, Tampa, FL, USA
F. TODD DEZOORT, The University of Alabama, Culverhouse School of Accountancy, Tuscaloosa, AL, USA
JEFFERY EVERETT, York University, Schulich School of Business, Toronto, ON, Canada
ROSS D. FUERMAN, Suffolk University, Dept. of Accounting, Boston, MA, USA
JAMES C. GAA, University of Alberta, School of Business, Edmonton, AB, USA
JENNIFER GRAFTON, The University of Melbourne, Dept. of Business and Economics, Victoria, Australia
LESTER E. HEITGER, Missouri State University, School of Accountancy, Springfield, MO, USA
DANA R. HERMANSON, Kennesaw State University, Dept. of Accounting, Kennesaw, GA, USA
WILLIAM S. HOPWOOD, Florida Atlantic University, School of Accounting, Boca Raton, FL, USA HUA-
WEI (SOLOMON) HUANG, National Cheng Kung University, Department of Accountancy, Tainana, Taiwan, Taiwan
R. KATHY HURTT, Baylor University, Accounting and Business Law, Waco, TX, USA
LAURENCE E. JOHNSON, Colorado State University, Dept. of Accounting, Fort Collins, CO, USA
SARA R. KERN, Gonzaga University, School of Business Admin, Spokane, WA, USA
MARY-JO KRANACHER, York College-CUNY, Dept. of Accounting and Finance, Jamaica, NY, USA
GANESH KRISHNAMOORTHY, Dept. of Accounting, Northeastern University, Boston, MA, USA
DOUG LAUFER, Metropolitan State University, Master of Professional Accountancy Faculty, Denver, CO, USA
BRUCE A. LEAUBY, LaSalle University, Dept. of Accounting, Philadelphia, PA, USA
AYALEW ALI LULSEGED, The University of North Carolina at Greensboro, Bryan School of Business and Economics, Greensboro, NC, USA
CHARLES A. MALGWI, Bentley University, Dept. of Accounting, Waltham, MA, USA
LARI B. MASTEN, University of Denver, School of Accountancy, Greenwood Village, CO, USA
PETER L. MCMICKLE, The University of Memphis, Crews School of Accountancy, Memphis, TN, USA
DOROTHY A. MCMULLEN, Rider University, Accounting Department, Lawrenceville, NJ, USA
NATALIA MINTCHIK, University of Cincinnati, Department of Accounting, Cincinnati, OH, USA
JACQUELYN S. MOFFITT, Louisiana State University, Dept. of Accounting, Baton Rouge, LA, USA
PARTHA S. MOHAPATRA, California State University-Sacramento, Dept. of Accounting, Sacramento, CA, USA
PAMELA R. MURPHY, Queen’s University, Dept. of Accounting, Kingston, ON, Canada
MARK J. NIGRINI, West Virginia University, Dept. of Accounting, Morgantown, WV, USA
DAVID W. O’BRYAN, Pittsburg State University, Dept. of Accounting, Pittsburgh, KS, USA
CARL J. PACINI, University of South Florida-St. Petersburg, Dept. of Accounting, Saint Petersburg, FL, USA
DOMINIC PELTIER-RIVEST, Concordia University, Dept. of Accountancy, Montreal, QC, Canada
KELLY R. POPE, DePaul University, School of Accountancy, Chicago, IL, USA
PETER J. POZNANSKI, Cleveland State University, Dept. of Accounting, Cleveland, OH, USA
JEFFREY J. QUIRIN, Wichita State University, Dept. of Accountancy, Wichita, KS, USA
ALAN REINSTEIN, Wayne State University, Dept. of Accounting, Detroit, MI, USA
DEBORAH L. SEIFERT, Illinois State University, Dept, of Accounting, Normal, IL, USA
JOHN T. SENNETTI, Nova Southeastern University, Dept. of Accounting, Miami, FL, USA
CHRISTOPHER J. SKOUSEN, Utah State University, School of Accountancy, Logan, UT, USA
L. MURPHY SMITH, Murray State University, Department of Accounting, Murray, KY, USA
WILLIAM W. STAMMERJOHAN, Louisiana Tech University, School of Accountancy, Ruston, LA, USA
MARK H. TAYLOR, Case Western Reserve University, Lynn Pippenger School of Accountancy, Cleveland, OH, USA
STEPHEN L. TAYLOR, University of Technology-Sydney, Dept. of Accounting, Broadway, New South Wales, Australia
GREGORY M. TROMPETER, University of Central Florida, Kenneth G. Dixon School of Accounting, Orlando, FL, USA
NORBERT TSCHAKERT, Salem State University, Dept. of Accounting and Finance, Salem, MA, USA
SUSAN G. WATTS, Purdue University, Krannert School of Management, West Lafayette, IN, USA
THOMAS R. WEIRICH, Central Michigan University, School of Accounting, Mount Pleasant, MI, USA
J. SCOTT WHISENANT, The University of Kansas, School of Business, Lawrence, KS, USA
PAUL F. WILLIAMS, North Carolina State University, Poole College of Business, Raleigh, NC, USA
BERNARD WONG-ON-WING, Washington State University, Department of Accounting, Pullman, WA, USA
HONGKANG XU, University of Massachusetts Dartmouth, Dept. of Accounting & Finance, North Dartmouth, MA, USA
DOUGLAS E. ZIEGENFUSS, Old Dominion University, School of Accountancy, Norfolk, VA, USA