ASSOCIATE EDITOR
BRANDI HOLLEY, Samford University, Brock School of Business, Birmingham, AL, USA
STEPHAN FAFATAS, Washington & Lee University, Dept. of Accounting, Lexington, VA, USA
MARTIN PERSSON, University of Illinois at Urbana-Champaign, Gies College of Business, Champaign,
IL, USA
ANN L. WATKINS, Texas State University, McCoy College of Business, San Marcos, TX, USA
EDITORIAL ADVISORY AND REVIEW BOARD
C. RICHARD BAKER, Adelphi University, Dept. of Accounting, Garden City, NY, USA
RON BAKER, University of Guelph, Guelph, Gordon S. Lang School of Business and Economics, ON,
Canada
ROBERT BLOOM, John Carroll University, Dept. of Accountancy, University Heights, OH, USA
KEES CAMFFERMAN, Vrije Universityersiteit, School of Business and Economics, Amsterdam,
Netherlands
SALVADOR CARMONA, Instituto De Empresa, Instituto De Empresa Business School, Madrid, Spain
GARRY D. CARNEGIE, Royal Melbourne Institute of Technology University, School of Accounting,
Melbourne, Victoria, Australia
IGNACE DEBEELDE, Ghent University, Dept. of Accounting, Ghent, Belgium
JOHN R. EDWARDS, Cardiff University, Business School, Cardiff, Wales, United Kingdom
DALE L. FLESHER, University of Mississippi, School of Accountancy, University, MS, USA
TONYA FLESHER, University of Mississippi, Oxford, Patterson School of Accountancy, MS, USA
WARWICK FUNNELL, University of Kent, Canterbury, Kent Business School, Kent, England
JAN HEIER, Auburn University at Montgomery, Department of Accounting, Montgomery, AL, USA
THOMAS A. LEE, University of Alabama-Tuscaloosa, Culverhouse School of Accountancy, Tuscaloosa,
AL, USA
CHERYL S. MCWATTERS, University of Ottawa, Telfer School of Management, Ottawa, Ontario,
Canada
BARBARA D. MERINO, University of North Texas, Dept. of Accounting, Denton, TX, USA
MARC NIKITIN, Universite d'Orléans, 45 Orléans, France
DAVID OLDROYD, Newcastle University, Newcastle upon Tyne, Business School, United Kingdom
LEE PARKER, Royal Melbourne Institute of Technology University, School of Accounting, Melbourne,
Victoria, Australia
GARY J. PREVITS, Case Western Reserve University, Dept. of Accountancy, Cleveland, OH, USA
ROBERT W. RUSS, Northern Kentucky University, Dept. of Accountancy, Highland Heights, KY,
USA
MASSIMO SARGIACOMO, Universita degli Studi Gabriele d'Annunzio Chieti Pescara, Department of
Management and Business Administration, Pescara, Italy
MARY S. STONE, The University of Alabama, Culverhouse School of Accounting, Tuscaloosa, AL,
USA
THOMAS N. TYSON, St John Fisher College, Bittner School of Business, Rochester, NY, USA
RICHARD G. VANGERMEERSCH, University of Rhode Island, Emeritus, Kingston, RI, USA
GLORIA LUCEY VOLLMERS, The University of Maine, Marine Business School, Orono, ME, USA
STEPHEN P. WALKER, The University of Edinburgh, University of Edinburgh Business School,
Edinburgh, United Kingdom
ROBERT J. WALSH, University of Dallas, Department of Accounting, Irving, TX, USA
LUCA ZAN, University of Bologna, Department of Management, Bologna, Italy