EDITORS

NATE CANNON, Texas State University, McCoy College of Business, Round Rock, TX, USA
ERIC CHAN, The University of Texas at Austin, McCombs School of Business, Austin, TX, USA
JENNIFER GRAFTON, The University of Melbourne, Melbourne Business School, Department of Accounting, Melbourne, Victoria, Australia
YOON JU KANG, University of Massachusetts Amherst, Isenberg School of Management, Amherst, MA, USA
TRACIE MAJORS, University of Southern California, Marshall School of Business, Leventhal School of Accounting, Los Angeles, CA, USA
KATHY RUPAR, Georgia Tech, Scheller College of Business, Atlanta, GA, USA
SHANE R. STINSON, The University of Alabama, Culverhouse School of Accountancy, Tuscaloosa, AL, USA
DONNIE YOUNG, Indiana University, Kelley School of Business, Bloomington, IN, USA
FLORA ZHOU, Bentley University, Department of Accounting, Waltham, MA, USA

EDITORIAL ADVISORY AND REVIEW BOARD

SANAZ AGHAZADEH, Louisiana State University, E. J. Ourso College of Business, Baton Rouge, LA, USA
LINDSAY ANDIOLA, Virginia Commonwealth University, Department of Accounting, Richmond, VA, USA
CHELSEA-RAE AUSTIN, University of South Carolina, Darla Moore School of Business, Columbia, SC, USA
BRADLEY BENNETT, University of Massachusetts Amherst, Isenberg School of Management, Amherst, MA, USA
JEREMIAH BENTLEY, University of Massachusetts Amherst, Isenberg School of Management, Amherst, MA, USA
KAY BLAUFUS, Leibniz University Hannover, Institute of Business Taxation, Hannover, Germany
JAN BOUWENS, University of Amsterdam, Amsterdam Business School, Amsterdam, The Netherlands
JOSEPH BRAZEL, North Carolina State University, Poole College of Management, Department of Accounting, Raleigh, NC, USA
ALISA G. BRINK, Virginia Commonwealth University, Department of Accounting, Richmond, VA, USA
JASON BROWN, Indiana University Bloomington, Kelley School of Business, Bloomington, IN, USA
OWEN BROWN, Baylor University, Hankamer School of Business, Waco, TX, USA
TIMOTHY BROWN, University of South Carolina, Darla Moore School of Business, Columbia, SC, USA
LAURIE BURNEY, Baylor University, Hankamer School of Business, Waco, TX, USA
NICOLE CADE, University of Pittsburgh, Katz Graduate School of Business and College of Business Administration, Pittsburgh, PA, USA
WEI CHEN, UNSW Sydney, UNSW Business School, Sydney, NSW, Australia
MARGARET CHRIST, University of Georgia, J. M. Tull School of Accounting, Athens, GA, USA
BEN COMMERFORD, University of Kentucky, Gatton College of Business and Economics, Lexington, KY, USA
DEREK DALTON, Clemson University, Wilbur O. and Ann Powers College of Business, Clemson, SC, USA
HENRI DEKKER, VU University, School of Business and Economics, Amsterdam, The Netherlands
ANGELO DITILLO, Bocconi University, SDA Bocconi School of Management, Milan, Italy
JEREMY DOUTHIT, The University of Arizona, Eller College of Management, Tucson, AZ, USA
SCOTT EMETT, Arizona State University, W.P. Carey School of Business, Tempe, AZ, USA
DIANA FALSETTA, University of Miami, Miami Herbert Business School, Coral Gables, FL, USA
CHRISTOPH FEICHTER, WU Vienna, Institut für Unternehmensführung, Vienna, Austria
JACE GARRETT, Clemson University, Wilbur O. and Ann Powers College of Business, School of Accountancy, Clemson, SC, USA
LISA GAYNOR, University of South Florida, Muma College of Business, Lynn Pippenger School of Accountancy, Tampa, FL, USA
BRIAN GOODSON, Clemson University, Wilbur O. and Ann Powers College of Business, School of Accountancy, Clemson, SC, USA
STEPHANIE GRANT, University of Washington, Foster School of Business, Seattle, WA, USA
JONATHAN GRENIER, Miami University, Farmer School of Business, Oxford, OH, USA
EMILY GRIFFITH, University of Wisconsin–Madison, Wisconsin School of Business, Madison, WI, USA
RYAN GUGGENMOS, Cornell University, SC Johnson Graduate School of Management, Ithaca, NY, USA
LAN GUO, Wilfrid Laurier University, Lazaridis School of Business and Economics, Waterloo, Ontario, Canada
KATLIJN HAESEBROUCK, Maastricht University, School of Business and Economics, Maastricht, The Netherlands
ERIN HAMILTON, University of Nevada, Department of Business, Las Vegas, NV, USA
RICHARD HATFIELD, The University of Alabama, Culverhouse School of Accountancy, Tuscaloosa, AL, USA
CHRISTIE HAYNE, University of Illinois Urbana-Champaign, Gies College of Business, Champaign, IL, USA
GARY HECHT, University of Illinois Urbana-Champaign, Gies College of Business, Champaign, IL, USA
KERRY HUMPHREYS, UNSW Sydney, UNSW Business School, Sydney, NSW, Australia
KRIS HOANG, The University of Alabama, Culverhouse School of Accountancy, Tuscaloosa, AL, USA
S. JANE JOLLINEAU, Chapman University, Argyros School of Business and Economics, Department of Accounting, Orange, CA, USA
KATHRYN KADOUS, Emory University, Goizueta Business School, Atlanta, GA, USA
STEVEN KAPLAN, Arizona State University, W.P. Carey School of Business, Tempe, AZ, USA
JASON KUANG, Georgia Institute of Technology, Scheller College of Business, Atlanta, GA, USA
TAMARA LAMBERT, Lehigh University, Department of Accounting, Bethlehem, PA, USA
LISA LAVIERS, Tulane University, Freeman School of Business, New Orleans, LA, USA
JUSTIN LEIBY, University of Illinois Urbana-Champaign, Gies College of Business, Champaign, IL, USA
THERESA LIBBY, University of Central Florida, Kenneth G. Dixon School of Accounting, Orlando, FL, USA
JEREMY LILL, The University of Kansas, School of Business, Lawrence, KA, USA
SERENA LOFTUS, Kent State University, Ambassador Crawford College of Business and Entrepreneurship, Kent, OH, USA
BENJAMIN LUIPPOLD, Babson College, Accounting and Law Division, Wellesley, MA, USA
KARI LUKKA, University of Turku, Department of Accounting and Finance, Turku, Finland
MICHAEL MAJERCZYK, Georgia State University, Robinson College of Business, Atlanta, GA, USA
MELANIE MILLAR, Indiana University Bloomington, Kelley School of Business, Bloomington, IN, USA
BRENDAN O’DWYER, University of Amsterdam, Amsterdam Business School, The Netherlands
MARIETTA PEYTCHEVA, Lehigh University, College of Business, Bethlehem, PA, USA
DAVID PIERCEY, University of Massachusetts Amherst, Isenberg School of Management, Amherst, MA, USA
BRADLEY POMEROY, University of Waterloo, School of Accounting and Finance, Waterloo, Ontario, Canada
KRISTINA RENNEKAMP, Cornell University, SC Johnson Graduate School of Management, Ithaca, NY, USA
EVELIEN REUSEN, Erasmus University Rotterdam, Rotterdam School of Management, Rotterdam, The Netherlands
ANIA ROSE, University of Northern Colorado, Montfort College of Business, Greely, CO, USA
JACOB ROSE, University of Northern Colorado, Montfort College of Business, Greely, CO, USA
TIMOTHY RUPERT, Northeastern University, D’Amore-McKim School of Business, Boston, MA, USA
STEVEN SALTERIO, Queen’s University, Smith School of Business, Kingston, Ontario, Canada
JANET SAMUELS, Arizona State University, W. P. Carey School of Business, Tempe, AZ, USA
KERRI-ANN SANDERSON, Bentley University, Department of Accounting, Waltham, MA, USA
TIMOTHY SHIELDS, Chapman University, The George L. Argyros School of Business and Economics, Orange, CA, USA
JASON SMITH, University of Nevada, Las Vegas, Department of Accounting, Las Vegas, NV, USA
HUN-TONG TAN, Nanyang Technological University, Nanyang Business School, Singapore
FENGCHUN TANG, Virginia Commonwealth University, Department of Accounting, Richmond, VA, USA
JANE THAYER, University of Virginia, McIntire School of Commerce, Charlottesville, Virginia, USA
TYLER THOMAS, University of Wisconsin–Madison, Wisconsin School of Business, Madison, WI, USA
TODD THORNOCK, University of Nebraska–Lincoln, College of Business, Lincoln, NE, USA
ALEXANDRA VAN DEN ABBEELE, KU Leuven, Faculty of Economics and Business, Leuven, Belgium
SHANKAR VENKATARAMAN, Bentley University, Department of Accounting, Waltham, MA, USA
LAURA WANG, University of Illinois Urbana-Champaign, Gies College of Business, Champaign, IL, USA
BRIAN WHITE, Cornell University, S.C. Johnson Graduate School of Management, Ithaca, NY, USA
ARNT WÖHRMANN, Justus-Liebig University, Department of Managerial Accounting, Giessen, Germany
NICOLE WRIGHT, James Madison University, College of Business, Harrisonburg, VA, USA
DI YANG, UNSW Sydney, School of Accounting, Auditing and Taxation, Sydney, NSW, Australia
HUAXIANG YIN, Nanyang Technological University, College of Business, Singapore
YAO YU, University of Massachusetts Amherst, Isenberg School of Management, Amherst, MA, USA
XINYU ZHANG, Cornell University, S.C. Johnson Graduate School of Management, Ithaca, NY, USA
VICTOR MAAS, University of Amsterdam, Amsterdam Business School, Amsterdam, The Netherlands