Editors

DANIEL AOBDIA, The Pennsylvania State University, Smeal College of Business, University Park, PA, USA.

JOHN M. BARRIOS, Yale University, School of Management, New Haven, CT, USA

LISA BAUDOT, HEC Paris, Dept. of Accounting and Management Control, Jouy-en-Josas, France

LORI SHEFCHIK BHASKAR, Indiana University Bloomington, Kelley School of Business, Bloomington, IN, USA

JOSEPH F. BRAZEL, North Carolina State University, Dept. of Accounting, Raleigh, NC, USA

JENNIFER L. BROWN, Arizona State University, School of Accountancy, Tempe, AZ, USA

HELEN BROWN-LIBURD, Rutgers, The State University of New Jersey, Dept. of Accounting and Information Systems, Newark, NJ, USA

ANTHONY BUCARO, Case Western Reserve University, Dept. of Accountancy, Cleveland, OH, USA

JEFFREY J. BURKS, University of Notre Dame, Dept. of Accountancy, Notre Dame, IN, USA

STEFANO CASCINO, London School of Economics and Political Science, Dept. of Accounting, London, UK

MARGARET H. CHRIST, University of Georgia, J. M. Tull School of Accounting, Athens, GA, USA

PAUL J. CORAM, The University of Adelaide–North Terrace Campus, Business School, Adelaide, SA, Australia

LAUREN CUNNINGHAM, The University of Tennessee, Dept. of Accounting and Information Management, Knoxville, TN, USA

SUSANNA GALLINI, Harvard Business School, Accounting and Management Unit, Boston, MA, USA

ALESSANDRO GHIO, ESCP Business School, Management Control Department, Paris, France

STEPHANIE M. GRANT, University of Washington, Dept. of Accounting, Seattle, WA, USA

MARCUS P. KIRK, University of Florida, Fisher School of Accounting, Gainesville, FL, USA

HENOCK LOUIS, The Pennsylvania State University, Dept. of Accounting, University Park, PA, USA

STEPHEN J. LUSCH, University of Kentucky, Von Allmen School of Accountancy, Lexington, KY, USA

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

KAREN K. NELSON, Texas Christian University, Dept. of Accounting, Fort Worth, TX, USA

ANDREA ALSTON ROBERTS, University of Virginia, McIntire School of Commerce, Charlottesville, VA, USA

ANUP SRIVASTAVA, University of Calgary, Haskayne School of Business, Calgary, AB, Canada

ISABEL YANYAN WANG, Michigan State University, Dept. of Accounting and Information Systems, East Lansing, MI, USA

DAVID A. WOOD, Brigham Young University, School of Accountancy, Provo, UT, USA

AARON YOON, Northwestern University, Kellogg School of Management, Chicago, IL, USA

HENG YUE, Singapore Management University, School of Accountancy, Singapore

Ad Hoc Editors

GORD GRAHAM, Ernst & Young Canada, Calgary, Alberta, Canada

PAUL A. GRIFFIN, University of California, Davis, Dept. of Management, Winters, CA, USA

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

RAMU THIAGARAJAN, State Street Bank and Trust Company, Boston, MA, USA

WAYNE B. THOMAS, The University of Oklahoma, Dept. of Accounting, Norman, OK, USA

SENYO TSE, Texas A&M University, Dept. of Accounting, College Station, TX, USA

Guest Editors

PAUL E. MADSEN, University of Florida, Fisher School of Accounting, Gainesville, FL, USA

Editorial Board

ANDREW A. ACITO, Virginia Tech, Pamlin College of Business, Department of Accounting and Information Systems, Blacksburg, VA, USA

KRISTIAN D. ALLEE, University of Arkansas, William Dillard Dept. of Accounting, Fayetteville, AR, USA

KEVAL AMIN, Stony Brook University, College of Business, Stony Brook, NY, USA

LINDSAY M. ANDIOLA, Virginia Commonwealth University, Dept. of Accounting, Richmond, VA, USA

IONELA ANDREICOVICI, Frankfurt School of Finance and Management, Dept. of Accounting, Frankfurt am Main, Germany

DENIZ APPELBAUM, Montclair State University, Accounting and Finance, Montclair, NJ, USA

MUSAIB ASHRAF, Michigan State University, Dept. of Accounting, East Lansing, MI, USA

ANN G. BACKOF, University of Virginia, McIntire School of Commerce, Charlottesville, VA, USA

PIETRO BIANCHI, Florida International University, Dept. of Accounting, Miami, FL, USA

DIRK E. BLACK, Ivy College of Business, Department of Accounting, Iowa State University, IA, USA

BRIAN BRATTEN, University of Kentucky, Von Allmen School of Accountancy, Gatton College of Business & Economics, Lexington, KY, USA

JENNA BURKE, University of Colorado Denver, Business School, Denver, CO, USA

DONAL A. BYARD, Baruch College–CUNY, Dept. of Accounting, New York City, NY, USA

WEI CAI, Columbia University, Business School, Dept. of Accounting, New York City, NY, USA

THOMAS G. CANACE, Wake Forest University, School of Business, Dept. of Accountancy, Winston-Salem, NC, USA

JIAN CAO, Florida Atlantic University, School of Accounting, Boca Raton, FL, USA

YING CAO, The Chinese University of Hong Kong, School of Accountancy, Shatin, Hong Kong,

TINA D. CARPENTER, University of Georgia, J. M. Tull School of Accounting, Athens, GA, USA

CORY A. CASSELL, University of Arkansas, Accounting, Fayetteville, AR, USA

JEFF ZEYUN CHEN, Texas Christian University, Neeley School of Business, Fort Worth, TX, USA

JONGWOON (WILLIE) CHOI, University of Wisconsin–Madison, Dept. of Accounting and Information Systems, Madison, WI, USA

SUNHWA CHOI, Seoul National University, College of Business Administration, Dept. of Accounting, Seoul, South Korea

KIRSTEN A. COOK, Texas Tech University, Terry Lyons School of Accounting, Lubbock, TX, USA

MICHELLE DRAEGER, Colorado State University, Dept. of Accounting, Fort Collins, CO, USA

SCOTT DUELLMAN, Saint Louis University, Chaifetz School of Business, St. Louis, MO, USA

LUMINITA ENACHE, University of Calgary, Haskayne School of Business, Calgary, Alberta, Canada

SCOTT A. EMETT, Arizona State University, School of Accountancy, W. P. Carey School of Business, Tempe, AZ, USA

KURT GEE, The Ohio State University, Fisher College of Business, Dept. of Accounting & Management Information Systems, Columbus, OH, USA

CHRISTINE GIMBAR, DePaul University, Dept. of Accounting & MIS, Chicago, IL, USA

NATHAN C. GOLDMAN, North Carolina State University, Dept. of Accounting, Raleigh, NC, USA

EMILY GRIFFITH, University of Wisconsin–Madison, Dept. of Accounting & Information Systems, Wisconsin School of Business, Madison, WI, USA

ERIN L. HAMILTON, University of Nevada, Las Vegas, Dept. of Accounting, Las Vegas, NV, USA

JOHN RUSS HAMILTON, Southern Methodist University, Dept. of Accounting, Dallas, TX, USA

NOEL HARDING, UNSW Sydney, School of Accounting, Auditing and Taxation, Sydney, NSW, Australia

NANCY L. HARP, Clemson University, School of Accountancy, Clemson, SC, USA

CHRISTIE HAYNE, University of Illinois at Urbana-Champaign, Dept. of Accountancy, Champaign, IL, USA

DANA R. HERMANSON, Kennesaw State University, School of Accountancy, Kennesaw, GA, USA

MAX HEWITT, The University of Arizona, Dhaliwal-Reidy School of Accountancy, Tucson, AZ, USA

LISA A. HINSON, University of Florida, Fisher School of Accounting, Gainesville, FL, USA

LIKE JIANG, The University of Melbourne, Dept. of Accounting, Carlton, VIC, Australia

BRET A. JOHNSON, George Mason University, Dept. of Accounting, Centreville, VA, USA

MARTIN KAPONS, Universiteit van Amsterdam, Dept. of Accounting, Amsterdam, North Holland, Netherlands

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

TODD KRAVET, University of Connecticut, Dept. of Accounting, Storrs, CT, USA

ETHAN LAMOTHE, University of Central Florida, Kenneth G. Dixon School of Accounting, Orlando, FL, USA

LIAN FEN LEE, Boston College, Dept. of Accounting, Chestnut Hill, MA, USA

JACOB LEIDNER, Julius-Maximilians-Universitat Wurzburg, Dept. of Business Management, Würzburg, Bavaria, Germany

TING LUO, Tsinghua University School of Economics and Management, Dept. of Accounting, Beijing, China

DANIEL P. LYNCH, University of Wisconsin–Madison, Dept. of Accounting, Madison, WI, USA

TRACIE M. MAJORS, University of Southern California, Dept. of Accounting, Santa Monica, CA, USA

MARY MARSHALL, Portland State University, School of Business, Boring, OR, USA

MELISSA MARTIN, University of Illinois Chicago, Dept. of Accounting, Chicago, IL, USA

ADI MASLI, University of Kansas, Dept. of Accounting, Lawrence, KS, USA

STEPHANI MASON, DePaul University, School of Accountancy and MIS, Chicago, IL, USA

PAUL N. MICHAS, The University of Arizona, Eller College of Management, Dept. of Accounting, Tucson, AZ, USA

LASSE NIEMI, Aalto University, Dept. of Accounting, Espoo, Finland

JING PAN, The Pennsylvania State University, Smeal College of Business, Dept. of Accounting, University Park, PA, USA

LINDA M. PARSONS, The University of Alabama, Culverhouse School of Accountancy, Tuscaloosa, AL, USA

MARIETTA PEYTCHEVA, Lehigh University, Dept. of Accounting, Bethlehem, PA, USA

JEFFREY PICKERD, Brigham Young University, School of Accountancy, Provo, UT, USA

ANDREA M. ROMI, Texas Tech University Jerry S Rawls College of Business Administration, Lyons School of Accounting, Lubbock, TX, USA

ANDREA ROZARIO, University of Illinois at Urbana-Champaign, Dept. of Accountancy, Champaign, IL, USA

TAMMIE J. SCHAEFER, University of Missouri–Kansas City, Dept. of Accountancy, Kansas City, MO, USA

ROY SCHMARDEBECK, University of Tennessee, College of Business Administration, Dept. of Accounting and Information Management, Knoxville, TN, USA

JOSEPH H. SCHROEDER, Indiana University, Kelley School of Business, Bloomington, IN, USA

TIMOTHY A. SEIDEL, Brigham Young University, School of Accountancy, BYU Marriott School of Business, Provo, UT, USA

GUOMAN SHE, The University of Hong Kong, Law and Accounting, Pokfulam, NA, Hong Kong

ROSHAN SINHA, Indiana University Bloomington, Dept. of Accounting, Bloomington, IN, USA

CHAD M. STEFANIAK, University of South Carolina, School of Accounting, Columbia, SC, USA

DERRALD STICE, The University of Hong Kong, Accounting Area, Faculty of Business and Economics, Hong Kong,

BRADY TWEDT, Texas A&M University, Mays Business School, Department of Accounting, College Station, TX, USA

OKTAY URCAN, University of Illinois at Urbana-Champaign, Dept. of Accountancy, Champaign, IL, USA

SCOTT D. VANDERVELDE, University of South Carolina, School of Accounting, Columbia, SC, USA

ANN VANSTRAELEN, Universiteit Maastricht, Dept. of Accounting and Information Management, Maastricht, Limburg, Netherlands

GNANAKUMAR VISVANATHAN, George Mason University, School of Business, Fairfax, VA, USA

KIMBERLY WALKER, Virginia Tech, Dept. of Business, Blacksburg, VA, USA

DANA WALLACE, University of Central Florida, Kenneth G. Dixon School of Accounting, Orlando, FL, USA

STEPHANIE WALTON, Louisiana State University, Dept. of Accounting, Baton Rouge, LA, USA

P. BARRETT WHEELER, Hancock Whitney, New Orleans, LA, USA

JENNIFER L. WINCHEL, University of Virginia, McIntire School of Commerce, Charlottesville, VA, USA

NICOLE S. WRIGHT, James Madison University, School of Accounting, Harrisonburg, VA, USA

XINNING XIAO, Monash University, Dept. of Accounting, Caulfield East, Victoria, Australia

RONG ZHAO, University of Calgary, Dept. of Accounting, Calgary, Alberta, Canada

QINLIN ZHONG, Fudan University, School of Management, Shanghai, China

FRANK (SHUANG) ZHOU, University of Pennsylvania, Dept. of Accounting, Philadelphia, PA, USA