Senior Editor

STEVE LIN, The University of Memphis, Dept. of Accountancy, Memphis, TN, U.S.A.

 

Editors

C. S. AGNES CHENG, The Hong Kong Polytechnic University, School of Accounting and Finance, Kowloon, Hong Kong

ELIZABETH A. GORDON, Temple University, Dept. of Accounting, Philadelphia, PA, U.S.A.

OMRANE GUEDHAMI, University of South Carolina, Dept. of International Business, Columbia, SC, U.S.A.

INDER K. KHURANA, University of Missouri, School of Accountancy, Columbia, MO, U.S.A.

EDWARD LEE, The University of Manchester, Accounting and Finance division, Manchester, U.K.

LING LEI LISIC, Virginia Polytechnic Institute and State University, Dept. of Accounting and Information Systems, Blacksburg, VA, U.S.A.

LINDA A. MYERS, The University of Tennessee, Dept. of Accounting and Information Management, Knoxville, TN, U.S.A.

THOMAS C. OMER, University of Nebraska–Lincoln, School of Accountancy, Lincoln, NE, U.S.A.

GRACE POWNALL, Emory University, Goizueta Business School, Atlanta, GA, U.S.A.

HUN TONG-TAN, Nanyang Technological University, Nanyang Business School, Singapore

STEPHEN L. TAYLOR, University of Technology, Sydney, School of Accounting, Sydney, NSW, Australia

Editorial Advisory and Review Board

MARGARET A. ABERNETHY, The University of Melbourne, Dept. of Accounting, Melbourne, VIC, Australia

MARKUS C. ARNOLD, University of Bern, Institute for Accounting, Bern, Switzerland

STEVEN F. CAHAN, The University of Auckland, Dept. of Accounting and Finance, Auckland, New Zealand

CAROLYN M. CALLAHAN, University of Louisville, Dept. of Accountancy, Louisville, KY, U.S.A.

STEFANO CASCINO, The London School of Economics and Political Science, Dept. of Accounting, London, U.K.

HSIHUI CHANG, Drexel University, Dept. of Accounting, Philadelphia, PA, U.S.A.

LUCY HUAJING CHEN, Villanova University, Dept. of Accountancy and Information Systems, Villanova, PA, U.S.A.

ZHIHONG CHEN, The Hong Kong University of Science and Technology, Dept. of Accounting, Kowloon, Hong Kong

ZHONGLAN DAI, The University of Texas at Dallas, Naveen Jindal School of Management, Dallas, TX, U.S.A.

ANGELO DITILLO, Bocconi University, Dept. of Accounting, Milan, Italy

RONG-RUEY DUH, Tunghai University, Taichung, Taiwan

MARCO FASAN, Ca' Foscari University of Venice, Dept. of Management, Venice, Italy

DAVID GODSELL, University of Illinois at Urbana-Champaign, Dept. of Accountancy, Champaign, IL, U.S.A.

IGOR GONCHAROV, Lancaster University, Dept. of Accounting and Finance, Lancaster, U.K.

GIORGIO GOTTI, The University of Texas at El Paso, Dept. of Accounting, El Paso, TX, U.S.A.

ELIZABETH GUTIERREZ, University of Chile, School of Accounting, Santiago, Chile

HYUN SHANA HONG, University of California at Riverside, School of Business, Riverside, CA, U.S.A.

MINGYI HUNG, The Hong Kong University of Science and Technology, Dept. of Accounting, Kowloon, Hong Kong

ALAN D. JAGOLINZER, University of Cambridge, Cambridge Judge Business School, Cambridge, U.K.

HELEN KANG, UNSW Sydney, School of Accounting, Auditing, and Taxation, Sydney, NSW, Australia

CHRISTO KARUNA, Monash University, Dept. of Accounting, Clayton, VIC, Australia

JEONG-BON KIM, City University of Hong Kong, Dept. of Accountancy, Kowloon, Hong Kong

THOMAS R. KUBICK, The University of Nebraska–Lincoln, Dept. of Accounting, Lincoln, NE, U.S.A.

SIQI LI, Santa Clara University, Dept. of Accounting, Santa Clara, CA, U.S.A.

YINGHUA LI, Arizona State University, WP Carey School of Accountancy, Tempe, AZ, U.S.A.

CHAN-JANE LIN, National Taiwan University, Dept. of Accounting, Taipei, Taiwan

LUC PAUGAM, HEC Paris, Dept. of Accounting and Management Control, Jouy-en-Josas, France

SHUAI (MARK) MA, University of Pittsburgh, College of Business Administration, Pittsburgh, PA, U.S.A.

PHYLLIS LAI LAN MO, City University of Hong Kong, Dept. of Accountancy, Kowloon, Hong Kong

JAMES N. MYERS, The University of Tennessee, Dept. of Accounting and Information Management, Knoxville, TN, U.S.A.

WOLFGANG SCHULTZE, University of Augsburg, Dept. of Accounting and Controlling, Augsburg, Germany

SEET-KOH TAN, Nanyang Technological University, Nanyang Business School, Division of Accounting, Singapore

SAMIR TRABELSI, Brock University, Dept. of Accounting, St. Charles, ON, Canada

WIM A. VAN DER STEDE, The London School of Economics and Political Science, Dept. of Accounting, London, U.K.

MARIA VULCHEVA, Florida International University, Dept. of Accounting, Miami, FL, U.S.A.

CHANGJIANG WANG, University of Cincinnati, Dept. of Accounting, Cincinnati, OH, U.S.A.

DECHUN WANG, Texas A&M University, Dept. of Accounting, College Station, TX, U.S.A.

ELAINE (YING) WANG, University of Massachusetts Amherst, Isenberg School of Management, Accounting Department, Amherst, MA, USA

JOSEPH H. ZHANG, The University of Memphis, School of Accountancy, Memphis, TN, U.S.A.

NING ZHANG, Queen’s University, Dept. of Accounting, Kingston, ON, Canada