Auditing: A Journal of Practice & Theory

Deputy Senior Editor

ANNA GOLD, Vrije Universiteit Amsterdam/Norwegian School of Economics, Department of Accounting, Amsterdam, The Netherlands

 

Consulting Editors

CHRISTOPHER P. AGOGLIA, University of Massachusetts Amherst, Isenberg School of Management, Amherst, MA, U.S.A.

JAYANTHI KRISHNAN, Temple University, Fox School of Business, Dept. of Accounting, Philadelphia, PA, USA

 

Editors

LORI SHEFCHIK BHASKAR, Indiana University Bloomington, Department of Accounting, Bloomington, IN, USA
KENNETH BILLS, Michigan State University, Broad College of Business, Department of Accounting and Information Systems, East Lansing, MI, USA
BRANT CHRISTENSEN, Brigham Young University, School of Accountancy, Provo, UT, USA
MATTHEW S. EGE, Texas A&M University, James Benjamin Department of Accounting, College Station, TX, USA
EMILY GRIFFITH, University of Wisconsin-Madison, Department of Accounting and Information Systems, Madison, WI, USA
CHRISTOPHER KOCH, Johannes Gutenberg University Mainz, School of Management and Economics, Mainz, Germany
TAMARA A. LAMBERT, Lehigh University, College of Business, Bethlehem, PA, USA
LINDA A. MYERS, The University of Tennessee, Department of Accounting and Information Management, Knoxville, TN, USA
VIC NAIKER, The University of Melbourne, Department of Accounting, Melbourne, Victoria, Australia
NATHAN NEWTON, Florida State University, Department of Accounting, Tallahassee, FL, USA
JAIME SCHMIDT, The University of Texas at Austin, McCombs School of Business, Austin, TX, USA
SARAH E. STEIN, Virginia Polytechnic Institute and State University, Pamplin College of Business, Blacksburg, VA, USA
QUINN T. SWANQUIST, The University of Alabama, Culverhouse School of Accountancy, Tuscaloosa, AL, USA
KIMBERLY D. WESTERMANN, California Polytechnic State University,-San Luis Obispo, Department of Accounting, San Luis Obispo, CA, USA
YUPING ZHAO, University of Houston, Department of Accountancy and Taxation, Houston, TX, USA

 

Editorial Advisory and Review Board

ANNE ALBRECHT, Texas Christian University, Department of Accounting, Fort Worth, TX, USA
DANIEL AOBDIA, The Pennsylvania State University, Department of Accounting, University Park, PA, USA
ILIAS BASIOUDIS, Aston University, Accounting Department, Birmingham, UK
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
MARK BEASLEY, North Carolina State University, Department of Accounting, Raleigh, NC, USA
MATTHEW BECK, The University of Kansas, Department of Accounting, Lawrence, KS, USA
G. BRADLEY BENNETT, University of Massachusetts Amherst, Department of Accounting, Amherst, MA, USA
KATHLEEN BENTLEY-GOODE, Chapman, ACT, Australia
SUDIP BHATTACHARJEE, Virginia Polytechnic Institute and State University, Pamplin College of Business, Falls Church, VA, USA
PIETRO BIANCHI, Florida International University, School of Accounting, Miami, FL, USA
JOCHEN BIGUS
Freie Universitat Berlin, Department of Finance, Accounting and Taxation, Berlin, Germany
ALLEN BLAY, Florida State University, Department of Accounting, Tallahassee, FL, USA
KENDALL BOWLIN, University of Mississippi, Patterson School of Accountancy, University, MS, USA
KELSEY BRASEL, Ball State University, Paul W. Parkison Department of Accounting, Muncie, IN, USA
BRIAN BRATTEN, University of Kentucky, Gatton College of Business and Economics, Department of Accountancy, Lexington, KY, USA
JOSEPH BRAZEL, North Carolina State University, Department of Accounting, Raleigh, NC, USA
SCOTT BRONSON, The University of Kansas, Department of Accounting, Lawrence, KS, USA
HELEN BROWN-LIBURD, Rutgers University, Department of Accounting and Information Systems, Newark, NJ, USA
JESSICA BUCHANAN, Providence College, Department of Accountancy, Providence, RI, USA
JENNA BURKE, University of Colorado Denver, CU Denver Business School, Denver, CO, USA
STEVEN CAHAN, The University of Auckland, Department of Accounting and Finance, Auckland, New Zealand
MARA CAMERAN, Bocconi University, Department of Accounting, Milan, Italy
EDDY CARDINAELS, Tilburg University and KU Leuven Department of Accounting, Tilburg, The Netherlands
TINA CARPENTER, University of Georgia, J.M. Tull School of Accounting, Athens, GA, USA
CORY CASSELL, University of Arkansas, Fayetteville Department of Accounting, Fayetteville, AR, USA
JEFF CASTERELLA, The University of Auckland, Department of Accounting and Finance, Auckland, New Zealand
MONIKA CAUSHOLLI, University of Kentucky, Von Allmen School of Accountancy, Lexington, KY, USA
K. HUNG CHAN, Caritas Institute of Higher Education and Lingnan University, Hong Kong School of Business and Hospitality Management, Hong Kong
CHEN CHEN, Monash University, Department of Accounting, Clayton, Victoria, Australia
JONG-HAG CHOI, Seoul National University, Department of Business Administration, Seoul, South Korea
MARGARET CHRIST, University of Georgia, J.M. Tull School of Accounting, Athens, GA, 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
PAUL CORAM, The University of Adelaide, School of Accounting and Finance Adelaide, SA, Australia
LAUREN CUNNINGHAM, The University of Tennessee, Department of Accounting and Information Management, Knoxville, TN, USA
CAROL DEE, University of Colorado Denver, Department of Accounting, Denver, CO, USA
MARK DEFOND, University of Southern California, Department of Accounting, Los Angeles, CA, USA
SIMON DEKEYSER, KU Leuven, Department of Accounting, Antwerp, Belgium
SEAN A. DENNIS, University of Central Florida, College of Business, Dixon School of Accounting, Orlando, FL, USA
MARY CATHERINE DODGSON, Northeastern University, Department of Accounting, Boston, MA, USA
DENISE DOWNEY, Villanova University, Department of Accounting, Villanova, PA, USA
MARCUS DOXEY, The University of Alabama, Culverhouse School of Accountancy, Tuscaloosa, AL, USA
RONG-RUEY DUH, National Taiwan University, Department of Accounting, Taipei, Taiwan
AASMUND EILIFSEN, Norwegian School of Economics, Department of Accounting, Auditing and Law, Bergen, Norway
MICHAEL ETTREDGE, The University of Kansas, Accounting Division, Lawrence, KS, USA
ANDREW FERGUSON, University of Technology Sydney, Department of Accounting, Sydney, NSW, Australia
JERE FRANCIS, Maastricht University, Department of Accounting and Information Management, Maastricht, The Netherlands
RONEN GAL-OR, Bentley University, Accounting Department, Waltham, MA, USA
NATHAN GOLDMAN, North Carolina State University, Department of Accounting, Raleigh, NC, USA
AUDREY GRAMLING, Oklahoma State University, School of Accounting, Stillwater, OK, 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
NICHOLAS HALLMAN, The University of Texas at Austin, McCombs School of Business, Austin, TX, USA
KRIS HARDIES, University of Antwerp, Department of Accountancy and Finance, Antwerp, Belgium
DAVID HAY, University of Auckland, Department of Accounting and Finance, Auckland, New Zealand
DANA HERMANSON, Kennesaw State University, School of Accountancy, Kennesaw, GA, USA
KRIS HOANG, The University of Alabama, Culverhouse School of Accountancy, Tuscaloosa, AL, USA
RANI HOITASH, Bentley University, Department of Accounting, Waltham, MA, USA
RICHARD HOUSTON, The University of Alabama, Culverhouse School of Accountancy, Tuscaloosa, AL, USA
TING-CHIAO HUANG, Monash University, Department of Accounting, Clayton, Victoria, Australia
CHRISTOPHER HUMPHREY, University of Manchester, Alliance Manchester Business School, Manchester, UK
PATRICK HURLEY, Northeastern University, Department of Accounting, Boston, MA, USA
ANDREW IMDIEKE, University of Notre Dame, Department of Accountancy
Notre Dame, IN, USA
KARIM JAMAL, University of Alberta, Department of Accounting and Business Analytics, Edmonton, AB, Canada
LIKE JIANG, University of Melbourne, Department of Accounting and Finance, Carlton, VIC, Australia
KEITH JONES, The University of Kansas, Department of Accounting, Lawrence, KS, USA
YOON JU KANG, University of Massachusetts Amherst, Department of Accounting, Amherst, MA, USA
STEVEN KAPLAN, Arizona State University, School of Accountancy, Tempe, AZ, USA
ANDREA KELTON, Middle Tennessee State University, Department of Accounting, Murfreesboro, TN, USA
SAMER KHALIL, Murray State University, Department of Accounting, Murray, KY, USA
JEONG-BON KIM, City University of Hong Kong, College of Business, Kowloon, Hong Kong
TYLER KLEPPE, University of Kentucky, Von Allmen School of Accountancy, Lexington, KY, USA
NATALIA KOCHETOVA, Saint Mary's University, Department of Accounting and Commercial Law, Halifax, NS, Canada
GANESH KRISHNAMOORTHY, Northeastern University, D'Amore-McKim School of Business, Boston, MA, USA
JAGAN KRISHNAN, Temple University, Department of Accounting, Philadelphia, PA, USA
GLADYS LEE, Monash University, Department of Accounting, Melbourne, VIC, Australia
JUSTIN LEIBY, University of Illinois at Urbana-Champaign, Gies College of Business, Champaign, IL, USA
CÉDRIC LESAGE, Concordia University, John Molson School of Business, Montreal, QC, Canada
YI LIANG, University of Virginia, McIntire School of Commerce, Charlottesville, VA, USA
LING LISIC, Virginia Polytechnic Institute and State University, Department of Accounting and Information Systems, Blacksburg, VA, USA
GILAD LIVNE, University of Bristol, School of Accounting and Finance, Bristol, UK
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
MICHEL MAGNAN, Concordia University of Edmonton, John Molson School of Business, Montreal, QC, Canada
ELDAR MAKSYMOV
Arizona State University, Department of Accounting, Tempe, AZ, USA
ROGER MARTIN, University of Virginia, McIntire School of Commerce, Charlottesville, VA, USA
ADI MASLI, The University of Kansas, Department of Accounting, Lawrence, KS, USA
SUSAN MCCRACKEN, McMaster University, DeGroote School of Business, Hamilton, ON, Canada
WILLIAM MESSIER, JR., Norwegian School of Economics, Department of Accounting, Auditing and Law Beren, Norway
ROGER MEUWISSEN, Maastricht University, School of Business and Economics, Maastricht, The Netherlands
MIGUEL MINUTTI-MEZA, University of Miami, Accounting Department, Coral Gables, FL, USA
PHYLLIS MO, City University of Hong Kong, Department of Accountancy, Kowloon, Hong Kong
KIMBERLY MORENO, Northeastern University, Department of Accounting, Boston, MA, USA
ROBYN MORONEY, RMIT University, College of Business and Law, Department of Accounting, Information Systems and Supply Chain, Melbourne, Victoria, Australia
JENNIFER MUELLER-PHILLIPS, Auburn University, Harbert College of Business, Auburn, AL, USA
JAMES MYERS, The University of Tennessee, Accounting and Information Management, Knoxville, TN, USA
TERRY NEAL, The University of Tennessee, Accounting and Information Management, Knoxville, TN, USA
TERENCE NG, Nanyang Technological University, Nanyang Business School, Singapore
LASSE NIEMI, Aalto University, Accounting and Business Law, Aalto, Finland
KARA OBERMIRE, Oregon State University, Department of Accounting, Corvallis, OR, USA
HYUN JONG PARK, Temple University, Fox School of Business, Philadelphia, PA, USA
JEFF PAYNE, University of Kentucky, Von Allmen School of Accountancy, Lexington, KY, USA
MARK PEECHER, University of Illinois at Urbana-Champaign, Department of Accountancy, Champaign, IL, USA
STEPHEN PERREAULT, Providence College, Department of Accountancy, Providence, RI, USA
MIKHAIL PEVZNER, University of Baltimore, Merrick School of Business, Baltimore, MD, USA
MARIETTA PEYTCHEVA, Lehigh University, Department of Accounting, Bethlehem, PA, USA
M. DAVID PIERCEY, University of Massachusetts Amherst, Department of Accounting, Amherst, MA, USA
BRADLEY POMEROY, University of Waterloo, School of Accounting and Finance, Waterloo, ON, Canada
CHAD PROELL, University of North Texas, Department of Accounting, Denton, 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
MÉLANIE ROUSSY, Université Laval École de Comptabilité Laval, Québec, Canada
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
STEVEN SALTERIO, Queen's University, Smith School of Business, Kingston, ON, Canada
KERRI-ANN SANDERSON, Bentley University, Department of Accounting, Waltham, MA, USA
CAREN SCHELLEMAN, Maastricht University, School of Business and Economics, Maastricht, The Netherlands
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
MARCY SHEPARDSON, Indiana University Bloomington, Department of Accounting, Bloomington, IN, USA
MATTHEW SHERWOOD, University of Massachusetts, Amherst Department of Accounting, Amherst, MA, USA
JONATHAN SHIPMAN, University of Arkansas, William Dillard Department of Accounting, Fayetteville, AR, USA
HOLLIS SKAIFE, University of California, Davis, Graduate School of Management, Davis, CA, USA
CHAD STEFANIAK, University of South Carolina, Department of Accounting, Columbia, SC, USA
HERVÉ STOLOWY HEC, Paris Accounting and Management Control, Jouy-en-Josas, France
SARAH STUBER, Texas A&M University, James Benjamin Department of Accounting, College Station, TX, USA
LILI SUN, University of North Texas, Ryan College of Business, Department of Accounting, Denton, TX, USA
HUN-TONG TAN, Nanyang Technological University, Department of Accounting, Singapore
STEPHEN TAYLOR, University of Technology Sydney, Department of Accounting, Sydney, NSW, Australia
ANNE THOMPSON, University of Illinois at Urbana-Champaign, Department of Accountancy, Champaign, IL, USA
KAREN TON, Villanova University, Accounting and Information Systems, Villanova, PA, USA
MARIE-SOLEIL TREMBLAY, École Nationale D'administration Publique, Department of Accounting, Quebec City, Quebec, Canada
GREGORY TROMPETER, University of Central Florida, Department of Accounting, Orlando, FL, USA
GEORGE TSAKUMIS, University of Delaware, Accounting and Management Information Systems, Newark, DE, USA
SCOTT VANDERVELDE, The UNC Charlotte: University of North Carolina at Charlotte, Turner School of Accountancy, Charlotte, NC, USA
ADAM VITALIS, University of Waterloo, School of Accounting and Finance, Waterloo, ON, Canada
ELAINE WANG, University of Massachusetts, Amherst Isenberg School of Management, Amherst, MA, USA
ROBERT WHITED, North Carolina State University, Department of Accounting, Raleigh, NC, USA
MARLEEN WILLEKENS, KU Leuven, Department of Accounting, Leuven, Belgium
DAVID WOOD, Brigham Young University, School of Accountancy, Provo, UT, USA
YI-JING WU, Texas Tech University, School of Accounting, Lubbock, TX, USA
HAN YI, Korea University, Korea University Business School, Seoul, South Korea
VALENTINA ZAMORA, Seattle University, Department of Accounting, Seattle, WA, USA
KARLA ZEHMS, University of Wisconsin-Madison, Department of Accounting, Madison, WI, USA
YINQI ZHANG, American University, Department of Accounting, Washington, DC, USA
JIAN ZHOU, University of Hawai'i at Manoa, School of Accountancy, Honolulu, HI, USA
SHAN ZHOU, The University of Sydney, Department of Accounting, Sydney, NSW, Australia