Editors
MOHAMED Z. ELBASHIR, Qatar University, Department of Accounting and Information Systems, Doha,
Qatar
MARC EULERICH, University Duisburg-Essen, Department of Internal Audit and Corporate Governance,
Essen, Germany
GRAHAM GAL, University of Massachusetts Amherst, Department of Accounting, Amherst, MA, USA
GREGORY GERARD, Florida State University, Department of Accounting, Tallahassee, FL, USA
JACOB Z. HAISLIP, Texas Tech University, Department of Accounting, Lubbock, TX, USA
LOUISE HAYES, University of Guelph, Lang School of Business and Economics, Guelph, Ontario,
Canada
DIANE JANVRIN, Iowa State University, Department of Accounting, Ames, IA, USA
BRADLEY P. LAWSON, Oklahoma State University, Department of Accounting, Stillwater, OK, USA
JEE-HAE LIM, University of Hawaii at Manoa, Department of Accountancy, Honolulu, HI, USA
ROBERT PINSKER, Florida Atlantic University, Department of Accounting, Boca Raton, FL, USA
GREGORY SAXTON, York University, Schulich School of Business, Toronto, Ontario, Canada
BERNHARD WIEDER, University of Technology Sydney, School of Accounting, Sydney, NSW, Australia
DAVID A. WOOD, Brigham Young University, Department of Accountancy, Provo, UT, USA
Other Special Topic Editors:
EILEEN TAYLOR, North Carolina State University, editor for papers on Literature Review and/or
Research Synthesis
MICHAEL DAVERN, University of Melbourne, editor for papers on Descriptive Research for Theory
Building
MICHAEL WERNER, Amsterdam Business School, editor for papers on Innovative and Novel Research
Datasets
Editorial Board
MICHAEL G. ALLES, Rutgers, The State University of New Jersey, Department of Accounting and Information Systems, Newark, NJ, USA
DENIZ A. APPELBAUM, Montclair State University, Feliciano School of Business, Montclair, IN, USA
DERECK BARR-PULLIAM, University of Louisville, College of Business, Louisville, KY, USA
JAMES L. (JIM) BIERSTAKER, Villanova University, Department of Accounting and Information Systems, Villanova, PA, USA
ENRIQUE BONSÓN, University of Huelva, Department of Financial Economics and Accounting, Huelva, Spain
A. FAYE BORTHICK, Georgia State University, Department of Accountancy, Atlanta, GA, USA
HELEN BROWN-LIBURD, Rutgers, The State University of New Jersey, Newark, Department of Accounting and Information Systems, Newark, NJ, USA
DAVIDE CALANDRA, University of Turin, Department of Management, Turin, Italy
DAVID CHAN, St. John's University, Department of Accounting and Taxation, Queens, NY, USA
ARION CHEONG, Stevens Institute of Technology, School of Business, Hoboken, NJ, USA
CHI-CHUN CHOU, California State University, Monterey Bay, College of Business, Monterey Bay, CA, USA
ERIC E. COHEN, Cohen Computer Consulting, Mechanicsburg, PA, USA
YU CONG, Morgan State University, Department of Accounting, Baltimore, MD, USA
CHARLES P. CULLINAN, Bryant University, Department of Accounting, Smithfield, RI, USA
JUN DAI, Michigan Technological University, School of Business and Economics, Houghton, MI, USA
MICHAEL J. DAVERN, The University of Melbourne, Department of Accounting, Victoria, Melbourne, Australia
BRUCE DEHNING, Chapman University, Argyros School of Business and Economics, Orange, CA, USA
HUI DU, University of Houston-Clear Lake, Department of Accounting, Houston, TX, USA
RICHARD B. DULL, West Virginia University, Department of Accounting, Morgantown, WV, USA
ANN C. DZURANIN, Northern Illinois University, Department of Accounting, DeKalb, IL, USA
QIAN FENG, Stony Brook University, College of Business, Stony Brook, NY, USA
MÉLISSA FORTIN, Concordia University, Department of Accounting, Montreal, Quebec, Canada
GUIDO L. GEERTS, University of Delaware, Department of Accounting and Information Assurance, Newark, DE, USA
RAZVAN GHITA, University of Southern Denmark, Accounting Group, Odense, Denmark
LAWRENCE A. GORDON, University of Maryland, Department of Accounting and Information Systems, College Park, MD, USA
SEVERIN V. GRABSKI, Michigan State University, Department of Accounting and Information Systems, East Lansing, MI, USA
PETER GREEN, Queensland University of Technology, School of Accountancy, Brisbane, Queensland, Australia
FENG GUO, Iowa State University, Ivy College of Business, Ames, IA, USA
MIEKE JANS, Hasselt University, Research Group Business Informatics, Hasselt, Belgium
ANDREA SEATON KELTON, Middle Tennessee State University, Department of Accounting, Murfreesboro, TN, USA
ASHRAF KHALLAF, American University of Sharjah, Department of Accounting, Sharjah, UAE
KEVIN W. KOBELSKY, University of Michigan–Dearborn, Department of Accounting and Finance, Dearborn, MI, USA
ALEXANDER KOGAN, Rutgers, The State University of New Jersey, Department of Accounting and Information Systems, Newark, NJ, USA
MELVIN A. LAMBOY-RUIZ, Georgia Southern University, Parker College of Business, School of Accountancy, Statesboro, GA, USA
STEWART LEECH, The University of Melbourne, Department of Accounting, Victoria, Melbourne, Australia
HE LI, Southwest University of Finance and Economics, School of Accounting, Chengdu, China
ANGELA LIEW, University of Auckland, Department of Accounting & Finance, Auckland, New Zealand
TINA M. LORAAS, Auburn University, Department of Accountancy, Auburn, AL, USA
UDAY S. MURTHY, University of South Florida, School of Accountancy, Tampa, FL, USA
ROBERT A. NEHMER, Oakland University, Department of Business Administration, Rochester, MI, USA
DANIEL E. O'LEARY, University of Southern California, Leventhal School of Accounting, Los Angeles, CA, USA
ARIF PERDANA, Monash University, Indonesia, Department of Data Science, Indonesia
JEFFREY PICKERD, The University of Mississippi, Patterson School of Accountancy, University, MS, USA
GEERT POELS, Ghent University, Department of Economics and Business Administration, Ghent, Belgium
NIRMALEE I. RADDATZ, The University of Memphis, Crews School of Accountancy, Memphis, TN, USA
SRIDHAR RAMAMOORTI, University of Dayton, Department of Accounting, Dayton, OH, USA
ROBYN L. RASCHKE, University of Nevada, Las Vegas, Department of Business, Las Vegas, NV, USA
EDSON LUIZ RICCIO, Universidade de São Paulo, Department of Accounting, Sao Paulo, Brazil
VERNON J. RICHARDSON, University of Arkansas, Department of Accounting, Fayetteville, AR, USA
JENNIFER RILEY, University of Nebraska Omaha, College of Business Administration, School of Accounting, Omaha, NE, USA
KRISTIAN ROTARU, Monash University, Department of Accounting and Finance, Victoria, Melbourne, Australia
ANDREA, ROZARIO, University of Illinois at Urbana-Champaign, Department of Accountancy, Urbana-Champaign, IL, USA
KERRI-ANN SANDERSON, Bentley University, Department of Accounting, Waltham, MA, USA
JULIANA SANDU, Erasmus University, Rotterdam School of Management, Department of Accounting and Control, Rotterdam, Netherlands
SAMANTRA SARKAR, Binghamton University, SUNY, Department of Management Information Systems, Binghamton, NY, USA
ANTOINETTE SMITH, Florida International University, College of Business, Miami, FL, USA
RODNEY E. SMITH, California State University, Long Beach, Department of Accountancy, Long Beach, CA, USA
CHARALAMBOS SPATHIS, Aristotle University of Thessaloniki, Department of Economics, Thessaloniki, Greece
TREVOR R. STEWART, Rutgers, The State University of New Jersey, Department of Accounting and Information Systems, Newark, NJ, USA
SCOTT L. SUMMERS, Brigham Young University, Department of Accounting, Provo, UT, USA
LILI SUN, University of North Texas, Department of Accounting, Denton, TX, USA
STEVE G. SUTTON, Norwegian School of Economics, Department of Accounting, Auditing & Law, Bergen, Norway
EILEEN Z. TAYLOR, North Carolina State University, Department of Accounting, Raleigh, NC, USA
JOSEPH C. UGRIN, University of Northern Iowa, Department of Accounting, Cedar Falls, IA, USA
MIKLOS A. VASARHELYI, Rutgers, The State University of New Jersey, Department of Accounting and Information Systems, Newark, NJ, USA
RALPH E. VIATOR, Texas Tech University, Department of Accounting, Lubbock, TX, USA
NISHANI VINCENT, The University of Tennessee at Chattanooga, Gary W. Rollins College of Business, Chattanooga, TN, USA
NATHAN J. (NATE) WADDOUPS, University of Denver, Daniels College of Business, School of Accountancy, Denver, CO, USA
YEN-YAO WANG, Auburn University, Harbert College of Business, Department of Business Analytics and Information Systems, Auburn, AL, USA
STEPHANIE WALTON, Louisiana State University, E. J. Ourso College of Business, Department of Accounting, Baton Rouge, LA, USA
MICHAEL WERNER, University of Amsterdam, Accounting Section, Amsterdam, Holland, The Netherlands
LIU L. YANG, Wichita State University, School of Accounting and Finance, Wichita, KS, USA
JU-CHUN YEN, National Central University, Graduate Institute of Accounting and Department of Finance, Taiwan
ABIGAIL ZHANG, Rutgers, The State University of New Jersey, Department of Accounting and Information Systems, Newark, NJ, USA
YIBO (JAMES) ZHANG, Miami University, Farmer School of Business, Department of Accountancy, Oxford, OH, USA
YIYANG ZHANG, Youngstown State University, Lariccia School of Accounting and Finance, Youngstown, OH, USA
CLARA ZHOU, Macquarie University, Macquarie Business School, Sydney, NSW, Australia