Editors:

LORI SHEFCHIK BHASKAR, Indiana University Bloomington, Department of Accounting, Bloomington, IN, USA
JENNA BURKE, University of Colorado Denver, CU Denver Business School, Denver, CO, USA
DOMINIC DETZEN, Vrije Universiteit Amsterdam, Department of Accounting, Amsterdam, The Netherlands
MATTHEW S. EGE, Texas A&M University, James Benjamin Department of Accounting, College Station, TX, USA
PIETRO ANDREA BIANCHI FEDRIGONI, Bocconi University, Department of Accounting, Milano, Italy
SIMON FUNG, Deakin University, Department of Accounting, Melbourne, Australia
EMILY E. GRIFFITH, University of Wisconsin–Madison, Department of Accounting and Information Systems, Madison, WI, USA
PATRICK HURLEY, Northeastern University, Department of Accounting, Boston, MA, USA
JAGAN KRISHNAN, Temple University, Department of Accounting, Philadelphia, PA, USA
ROBBIE MOON, Georgia Institute of Technology, Scheller College of Business, Atlanta, GA, USA
LINDA A. MYERS, The University of Tennessee, Department of Accounting and Information Management, Knoxville, TN, USA
JAIME SCHMIDT, The University of Texas at Austin, McCombs School of Business, Austin, TX, USA
MARCY SHEPARDSON, Indiana University Bloomington, Department of Accounting, Bloomington, IN, USA
JONATHAN SHIPMAN, University of Arkansas, William Dillard Department of Accounting, Fayetteville, AR, USA
SARAH E. STEIN, Virginia Tech, Pamplin College of Business, Blacksburg, VA, USA

Consulting Editors:

CHRISTOPHER P. AGOGLIA, University of Massachusetts Amherst, Isenberg School of Management, Amherst, MA, U.S.A.
MICHAEL S. WILKINS, University of Kansas, Department of Accounting, Lawrence, KS, USA

Editorial Advisory and Review Board:

XI AI, University of Louisville, Department of Accounting, Louisville, KY, USA
ANNE ALBRECHT, Texas Christian University, Department of Accounting, Fort Worth, TX, USA
ASHLEIGH BAKKE, University of Arkansas, Sam M. Walton College of Business, Fayetteville, AR, USA
LISA BAUDOT, HEC Paris, Department of Accounting and Management Control, Jouy-en-Josas, France
TIM BAUER, University of Waterloo, School of Accounting and Finance, Waterloo, ON, Canada
KATHLEEN BENTLEY-GOODE, Chapman, ACT, Australia
KENNETH BILLS, Michigan State University, Broad College of Business, Department of Accounting and Information Systems, East Lansing, MI, USA
ALLEN BLAY, Florida State University, Department of Accounting, Tallahassee, FL, USA
EMILY BLUM, Texas A&M University, James Benjamin Department of Accounting, College Station, TX, USA
SCOTT BRONSON, The University of Kansas, Department of Accounting, Lawrence, KS, USA
HELEN BROWN-LIBURD, Rutgers, The State University of New Jersey, Department of Accounting and Information Systems, Newark, NJ, USA
MARA CAMERAN, Bocconi University, Department of Accounting, Milan, Italy
MONIKA CAUSHOLLI, University of Kentucky, Von Allmen School of Accountancy, Lexington, KY, USA
MARGARET CHRIST, University of Georgia, J.M. Tull School of Accounting, Athens, GA, USA
BRANT CHRISTENSEN, Brigham Young University, School of Accountancy, Provo, UT, USA
BENJAMIN COMMERFORD, University of Kentucky, Von Allmen School of Accountancy, Lexington, KY, USA
ERIC CONDIE, Georgia Institute of Technology, Scheller College of Business, Atlanta, GA, USA
ELIZABETH COWLE, Colorado State University, Department of Accounting, Fort Collins, CO, USA
MARY CATHERINE DODGSON, Northeastern University, Department of Accounting, Boston, MA, USA
MARCUS DOXEY, The University of Alabama, Culverhouse School of Accountancy, Tuscaloosa, AL, USA
CHRISTINE E. EARLEY, Providence College, Dept. of Accountancy, Providence, RI, USA
SCOTT EMETT, Arizona State University, W. P. Carey School of Business, Tempe, AZ, USA
CASSANDRA ESTEP, Emory University, Goizueta Business School, Atlanta, GA, USA
RONEN GAL-OR, Bentley University, Accounting Department, Waltham, MA, USA
ANNA GOLD, Vrije Universiteit Amsterdam, Department of Accounting, Amsterdam, The Netherlands
NATHAN GOLDMAN, North Carolina State University, Department of Accounting, Raleigh, NC, USA
NARGESS GOLSHAN, Indiana University Bloomington, Department of Accounting, Bloomington, IN, USA
BARBARA GREIN, Drexel University, LeBow College of Business, Philadelphia, PA, USA
JONATHAN GRENIER, Miami University, Department of Accountancy, Oxford, OH, USA
RYAN GUGGENMOS, Cornell University, Department of Accounting, Ithaca, NY, USA
JOSHUA GUNN, University of Pittsburgh, Katz Graduate School of Business, Pittsburgh, PA, USA
JACQUELYN S. HAMMERSLEY, University of Georgia, J.M. Tull School of Accounting, Athens, GA, USA
KRIS HARDIES, University of Antwerp, Department of Accountancy and Finance, Antwerp, Belgium
CHRISTIE HAYNE, University of Illinois Urbana-Champaign, Department of Accountancy, Champaign, IL, USA
KRIS HOANG, The University of Alabama, Culverhouse School of Accountancy, Tuscaloosa, AL, USA
RANI HOITASH, Bentley University, Department of Accounting, Waltham, MA, USA
UDI HOITASH, Northeastern University, Department of Accounting, Boston, MA, USA
TING-CHIAO HUANG, Monash University, Department of Accounting, Clayton, Victoria, Australia
ANDREW IMDIEKE, University of Notre Dame, Department of Accountancy, Notre Dame, IN, USA
CHARLEY IRONS, Texas Christian University, Department of Accounting, Fort Worth, TX, USA
W. ROBERT KNECHEL, University of Florida, Warrington College of Business, Gainesville, FL, USA
CHRISTOPHER KOCH, Johannes Gutenberg University, Department of Business and Economics, Mainz, Germany
JAYANTHI KRISHNAN, Temple University, Department of Accounting, Philadelphia, PA, USA
JAKE KRUPA, Tulane University, Freeman School of Business, New Orleans, LA, USA
BEVERLY LARSON, University of Florida, Warrington College of Business, Gainesville, FL, USA
JUSTIN LEIBY, University of Illinois Urbana-Champaign, Gies College of Business, Champaign, IL, USA
CHAN LI, The University of Kansas, Dept. of Accounting, Lawrence, KS, USA
CHENXI LIN, The University of Oklahoma, Price College of Business, Norman, OK, USA
BENJAMIN LUIPPOLD, Babson College, Department of Accounting and Law, Babson Park, MA, USA
NATHAN LUNDSTROM, The University of Kansas, Department of Accounting, Lawrence, KS, USA
YI LUO, Western University, Ivey Business School, London, ON, Canada
NIKKI MACKENZIE, Georgia Institute of Technology, Department of Accounting, Atlanta, GA, USA
BERTRAND MALSCH, Queen’s University, Smith School of Business, Kingston, ON, Canada
MIGUEL MINUTTI-MEZA, University of Miami, Accounting Department, Coral Gables, FL, USA
VIC NAIKER, The University of Melbourne, Department of Accounting, Melbourne, Victoria, Australia
NATHAN NEWTON, Florida State University, Department of Accounting, Tallahassee, FL, USA
CHRISTY NIELSON, The University of Mississippi, Department of Accountancy, University, MS, USA
KARA OBERMIRE, Oregon State University, Department of Accounting, Corvallis, OR, USA
STEPHEN PERREAULT, Providence College, Department of Accountancy, Providence, RI, USA
MARIETTA PEYTCHEVA, Lehigh University, Department of Accounting, Bethlehem, PA, USA
CHAD PROELL, University of North Texas, Department of Accounting, Denton, TX, USA
JENNIFER PUCCIA, Texas A&M University, James Benjamin Department of Accounting, College Station, TX, USA
LAUREN REID, Wake Forest University, Department of Accounting, Winston-Salem, NC, USA
MICHAEL RICCI, University of Florida, Fisher School of Accounting, Gainesville, FL, USA
DAN RIMKUS, University of Florida, Fisher School of Accounting, Gainesville, FL, USA
STEPHEN ROWE, University of Arkansas, Department of Accounting, Fayetteville, AR, USA
AARON SAIEWITZ, University of Nevada, Las Vegas, Department of Accounting, Las Vegas, NV, USA
ANNA SAMSONOVA-TADDEI, HEC Montréal, Department of Accounting, Montréal, QC, Canada
KERRI-ANN SANDERSON, Bentley University, Department of Accounting, Waltham, MA, USA
JOSEPH H. SCHROEDER, Indiana University Bloomington, Kelley School of Business, Bloomington, IN, USA
TIMOTHY SEIDEL, Brigham Young University, School of Accountancy, Provo, UT, USA
DIVESH SHARMA, Kennesaw State University, School of Accountancy, Kennesaw, GA, USA
VINEETA SHARMA, Kennesaw State University, School of Accountancy, Kennesaw, GA, USA
MATTHEW SHERWOOD, University of Massachusetts Amherst, Department of Accounting, Amherst, MA, USA
CHAD STEFANIAK, University of South Carolina, Department of Accounting, Columbia, SC, USA
SARAH STUBER, Texas A&M University, James Benjamin Department of Accounting, College Station, TX, USA
QUINN T. SWANQUIST, The University of Alabama, Culverhouse School of Accountancy, Tuscaloosa, AL, USA
ANNE THOMPSON, University of Illinois Urbana-Champaign, Department of Accountancy, Champaign, IL, USA
ULRIKE THUERHEIMER, University of Amsterdam, Department of Accounting, Amsterdam, The Netherlands
JENNY ULLA, University of Illinois Urbana-Champaign, Department of Accountancy, Champaign, IL, USA
ANN VANSTRAELEN, Maastricht University, Department of Accounting and Information Management, Maastricht, The Netherlands
KIMBERLY D. WESTERMANN, California Polytechnic State University, San Luis Obispo, Department of Accounting, San Luis Obispo, CA, USA
DEVIN WILLIAMS, The University of Oklahoma, Price College of Business, Norman, OK, USA
YI-JING WU, Texas Tech University, School of Accounting, Lubbock, TX, USA
YINQI ZHANG, American University, Department of Accounting, Washington, DC, USA
YUPING ZHAO, University of Houston, Department of Accountancy and Taxation, Houston, TX, USA