Journal of Forensic Accounting Research

ASSOCIATE EDITORS

JILLIAN ALDERMAN, Pepperdine University, Graziadio Business School, Malibu, USA
IFEDAPO FRANCIS AWOLOWO, Sheffield Hallam University, Dept. of Finance Accounting and Business Systems, Sheffield, UK
VIDA BOTES, University of Waikato, Waikato Management School, Hamilton, Waikato, New Zealand
MEGHANN CEFARATTI, Northern Illinois University, College of Business, Department of Accountancy, DeKalb, IL, USA
D. LARRY CRUMBLEY, Louisiana State University, Department of Accounting, Baton Rouge, LA
JOSEPH FOY, CUNY– School of Professional Studies, Online Business Programs, New York, NY, USA
LORI R. FULLER, West Chester University, Dept. of Accounting, West Chester, PA, USA
GRAHAM GAL, University of Massachusetts Amherst, Dept. of Accounting, Amherst, MA, USA
SANDEEP GOEL, Management Development Institute, Gurgaon, India
GAURAV GUPTA, The University of North Carolina at Wilmington, Dept. of Accountancy and Business, Wilmington, NC, USA
DARIN KIP HOLDERNESS JR., West Virginia University, John Chambers College of Business and Economics, Accounting Department, Morgantown, WV, USA
LISA JACK, University of Portsmouth, Portsmouth School of Business, Portsmouth, Hampshire, UK
CHIH-CHEN LEE, Northern Illinois University, Dept. of Accountancy, DeKalb, IL, USA
SRIDHAR RAMAMOORTI, University of Dayton, Dept. of Accounting, Dayton, OH, USA
RICHARD A. RILEY, West Virginia University, Dept. of Accounting, Morgantown, WV, USA
CHARLES J. RUSSO, Towson University, Dept. Accounting, Towson, MD, USA
VIJAY SAMPATH, Farleigh Dickinson University, Dept. of Accounting, Tax, and Law, Teaneck, NJ, USA
ANDREA M. SCHEETZ, Georgia Southern University, Parker College of Business, School of Accountancy, Statesboro, GA, USA
LYNDA H. SCHWARTZ, University of Massachusetts Amherst, Isenberg School of Management, Amherst, MA, USA
JOSEPH MICHAEL WALL, Marquette University, College of Business Administration, Milkwaukee, WI, USA
JOSEPH H. ZHANG, The University of Memphis, Dept. of Accounting, Memphis, TN, USA

EDITORIAL ADVISORY AND REVIEW BOARD

MOHAMMAD ABDOLMOHAMMADI, Bentley University, Dept. of Accounting, Waltham, MA, USA
CHRISTOPHER P. AGOGLIA, University of Massachusetts, Isenberg School of Management, Amherst, MA, USA
CECIL EDWARD ARRINGTON, University of Wollongong, Dept. of Accounting and Finance, Wollongong, NSW, Australia
C. RICHARD BAKER, Adelphi University, Dept. of Accounting, Garden City, NY, USA
BRIAN BALLOU, Miami University, Dept. of Accountancy, Oxford, OH, USA
WILLIAM C. BARRETT, Virginia Union University, Dept. of Accounting, Richmond, Virginia, USA
LUIS BETANCOURT, James Madison University, Dept. of Accounting, Harrisonburg, VA, USA
TOBY J. BISHOP, Independent Global Anti-fraud Advisor, Toronto, ON, Canada
WRAY E. BRADLEY, The University of Tulsa, School of Accounting and CIS, Tulsa, OK, USA
SUSAN P. BRIGGS, University of South Australia, School of Commerce, Adelaide, South Australia, USA
LEONARD J. BROOKS, University of Toronto, Institute for Management and Innovation, Mississauga, ON, Canada
THOMAS A. BUCKHOFF, Georgia Southern University, Parker College of Business, Statesboro, GA, USA
PRISCILLA A. BURNABY, Bentley University, Dept. of Accountancy,Waltham, MA, USA
TINA D. CARPENTER, The University of Georgia, J.M. Tull School of Accounting, Athens, GA, USA
KATHLEEN ANNE COOPER, University of Wollongong, School of Accounting, Wollongong, NSW, Australia
M. TINA DACIN, Queen’s University, School of Business, Kingston, ON, Canada
RONALD J. DAIGLE, Sam Houston State University, College of Business Administration, Huntsville, TX, USA
KRISTINA C. DEMEK, University of Central Florida, Dept. of Accounting, Tampa, FL, USA
F. TODD DEZOORT, The University of Alabama, Culverhouse School of Accountancy, Tuscaloosa, AL, USA
ADAM W. DU PON, Georgia Southern University, Parker College of Business, School of Accountancy, Statesboro, GA, USA
JEFFERY EVERETT, York University, Schulich School of Business, Toronto, ON, Canada
ROSS D. FUERMAN, Suffolk University, Dept. of Accounting, Boston, MA, USA
JAMES C. GAA, University of Alberta, School of Business, Edmonton, AB, USA
JENNIFER GRAFTON, The University of Melbourne, Dept. of Business and Economics, Victoria, Australia
LESTER E. HEITGER, Missouri State University, School of Accountancy, Springfield, MO, USA
DANA R. HERMANSON, Kennesaw State University, Dept. of Accounting, Kennesaw, GA, USA
WEI (SOLOMON) HUANG, National Cheng Kung University, Department of Accountancy, Tainana, Taiwan, Taiwan
ASIF M. HUQ, Dalarna University, Dept. of Business, Economics, and Law, Falun, Sweden
R. KATHY HURTT, Baylor University, Accounting and Business Law, Waco, TX, USA
LAURENCE E. JOHNSON, Colorado State University, Dept. of Accounting, Fort Collins, CO, USA
SARA R. KERN, Gonzaga University, School of Business Admin, Spokane, WA, USA
MARY-JO KRANACHER, York College-CUNY, Dept. of Accounting and Finance, Jamaica, NY, USA
GANESH KRISHNAMOORTHY, Dept. of Accounting, Northeastern University, Boston, MA, USA
DOUG LAUFER, Metropolitan State University, Master of Professional Accountancy Faculty, Denver, CO, USA
CALVESTER LEGISTER, John Jay College of Criminal Justice, Dept. of Public Management, New York, NY, USA
AYALEW ALI LULSEGED, The University of North Carolina at Greensboro, Bryan School of Business and Economics, Greensboro, NC, USA
CHARLES A. MALGWI, Bentley University, Dept. of Accounting, Waltham, MA, USA
LARI B. MASTEN, University of Denver, School of Accountancy, Greenwood Village, CO, USA
PETER L. MCMICKLE, The University of Memphis, Crews School of Accountancy, Memphis, TN, USA
DOROTHY A. MCMULLEN, Rider University, Accounting Department, Lawrenceville, NJ, USA
NATALIA MINTCHIK, University of Cincinnati, Department of Accounting, Cincinnati, OH, USA
JACQUELYN S. MOFFITT, Louisiana State University, Dept. of Accounting, Baton Rouge, LA, USA
PARTHA S. MOHAPATRA, California State University-Sacramento, Dept. of Accounting, Sacramento, CA, USA
PAMELA R. MURPHY, Queen’s University, Dept. of Accounting, Kingston, ON, Canada
MARK J. NIGRINI, West Virginia University, Dept. of Accounting, Morgantown, WV, USA
DAVID W. O’BRYAN, Pittsburg State University, Dept. of Accounting, Pittsburgh, KS, USA
CARL J. PACINI, University of South Florida-St. Petersburg, Dept. of Accounting, Saint Petersburg, FL, USA
DOMINIC PELTIER-RIVEST, Concordia University, Dept. of Accountancy, Montreal, QC, Canada
KELLY R. POPE, DePaul University, School of Accountancy, Chicago, IL, USA
JEFFREY J. QUIRIN, Wichita State University, Dept. of Accountancy, Wichita, KS, USA
DEBORAH L. SEIFERT, Illinois State University, Dept, of Accounting, Normal, IL, USA
DEBRA SINCLAIR, University of South Florida St. Petersburg, Pippenger School of Accountancy, St. Petersburg, FL, USA
CHRISTOPHER J. SKOUSEN, Utah State University, School of Accountancy, Logan, UT, USA
L. MURPHY SMITH, Murray State University, Department of Accounting, Murray, KY, USA
DALLIN SMITH, West Texas A&M University, Engler College of Business, Canyon, TX, USA
WILLIAM W. STAMMERJOHAN, Louisiana Tech University, School of Accountancy, Ruston, LA, USA
MARK H. TAYLOR, Case Western Reserve University, Lynn Pippenger School of Accountancy, Cleveland, OH, USA
STEPHEN L. TAYLOR, University of Technology-Sydney, Dept. of Accounting, Broadway, New South Wales, Australia
GREGORY M. TROMPETER, University of Central Florida, Kenneth G. Dixon School of Accounting, Orlando, FL, USA
NORBERT TSCHAKERT, Salem State University, Dept. of Accounting and Finance, Salem, MA, USA
ROBERT WARREN, Radford University, Dept. of Accounting and Finance, Radford, VA, USA
SUSAN G. WATTS, Purdue University, Krannert School of Management, West Lafayette, IN, USA
THOMAS R. WEIRICH, Central Michigan University, School of Accounting, Mount Pleasant, MI, USA
J. SCOTT WHISENANT, The University of Kansas, School of Business, Lawrence, KS, USA
PAUL F. WILLIAMS, North Carolina State University, Poole College of Business, Raleigh, NC, USA
JACK L. WINSTEAD, Southeast Missouri State University, Dept. of Accounting, Economics and Finance, Cape Girardeau, MO, USA
BERNARD WONG-ON-WING, Washington State University, Department of Accounting, Pullman, WA, USA
HONGKANG XU, University of Massachusetts Dartmouth, Dept. of Accounting & Finance, North Dartmouth, MA, USA
LANYI YAN ZHANG, University of Houston-Downtown, Department of Accounting and International Business, Houston, TX, USA
DOUGLAS E. ZIEGENFUSS, Old Dominion University, School of Accountancy, Norfolk, VA, USA