Journal of International Accounting Research

Editors

CHRISTOF BEUSELINCK, IÉSEG School of Management, Dept. of Accounting, Lille, France

C. S. AGNES CHENG, The Hong Kong Polytechnic University, School of Accounting and Finance, Kowloon, Hong Kong

BEATRIZ GARCIA OSMA, Universidad Carlos III de Madrid, Dept. of Business Administration, Madrid, Spain

OMRANE GUEDHAMI, University of South Carolina, Dept. of International Business, Columbia, SC, U.S.A.

INDER K. KHURANA, University of Missouri, School of Accountancy, Columbia, MO, U.S.A.

EDWARD LEE, The University of Manchester, Accounting and Finance Division, Manchester, U.K.

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

TIMOTHY A. SEIDEL, Brigham Young University, School of Accountancy, Provo, UT, U.S.A.

HUN TONG-TAN, Nanyang Technological University, Nanyang Business School, Singapore

STEPHEN L. TAYLOR, University of Technology, Sydney, School of Accounting, Sydney, NSW, Australia

STEVEN UTKE, University of Connecticut, Dept. of Accounting, Storrs, CT, U.S.A.

QIANG WU, The Hong Kong Polytechnic University, School of Accounting & Finance, Kowloon, Hong Kong

TIANYU ZHANG, Chinese University of Hong Kong, School of Accountancy, Shatin, Hong Kong
 

Editorial Advisory and Review Board

MARKUS C. ARNOLD, University of Bern, Institute for Accounting, Bern, Switzerland

STEVEN F. CAHAN, The University of Auckland, Dept. of Accounting and Finance, Auckland, New Zealand

CAROLYN M. CALLAHAN, University of Louisville, Dept. of Accountancy, Louisville, KY, U.S.A.

STEFANO CASCINO, The London School of Economics and Political Science, Dept. of Accounting, London, U.K.

JEFF ZEYUN CHEN, Texas Christian University, School of Business, Fort Worth, TX, U.S.A.

LUCY HUAJING CHEN, Villanova University, Dept. of Accountancy and Information Systems, Villanova, PA, U.S.A.

SHANNON CHEN, The University of Arizona, Dept. of Accounting, Tucson, AZ, U.S.A.

ZHIHONG CHEN, The Hong Kong University of Science and Technology, Dept. of Accounting, Kowloon, Hong Kong

ZHONGLAN DAI, The University of Texas at Dallas, Naveen Jindal School of Management, Dallas, TX, U.S.A.

ANGELO DITILLO, Bocconi University, Dept. of Accounting, Milan, Italy MARCO FASAN, Ca' Foscari University of Venice, Dept. of Management, Venice, Italy

DAVID GODSELL, University of Illinois at Urbana-Champaign, Dept. of Accountancy, Champaign, IL, U.S.A.

IGOR GONCHAROV, Lancaster University, Dept. of Accounting and Finance, Lancaster, U.K.

GIORGIO GOTTI, The University of Texas at El Paso, Dept. of Accounting, El Paso, TX, U.S.A.

YUYAN GUAN, Nanyang Technological University, Dept. of Accounting, Singapore

ELIZABETH GUTIERREZ, University of Chile, School of Accounting, Santiago, Chile

HYUN SHANA HONG, University of California at Riverside, School of Business, Riverside, CA, U.S.A.

STERLING HUANG, New York University Shanghai, Dept. of Accounting, Shanghai, China

MINGYI HUNG, The Hong Kong University of Science and Technology, Dept. of Accounting, Kowloon, Hong Kong

ALAN D. JAGOLINZER, University of Cambridge, Cambridge Judge Business School, Cambridge, U.K.

HELEN KANG, UNSW Sydney, School of Accounting, Auditing, and Taxation, Sydney, NSW, Australia

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

YOUNG HOON KIM, George Mason University, Dept. of Accounting, Fairfax, VA, U.S.A.

THOMAS R. KUBICK, The University of Nebraska–Lincoln, Dept. of Accounting, Lincoln, NE, U.S.A.

PHYLLIS LAI LAN MO, City University of Hong Kong, Dept. of Accountancy, Kowloon, Hong Kong

JAY JUNGHUN LEE, University of Massachusetts Boston, Dept. of Accounting and Finance, Boston, MA, U.S.A.

SIQI LI, Santa Clara University, Dept. of Accounting, Santa Clara, CA, U.S.A.

YINGHUA LI, Arizona State University, WP Carey School of Accountancy, Tempe, AZ, U.S.A.

STEVE LIN, The University of Memphis, School of Accountancy, Memphis, TN, U.S.A.

SHUAI (MARK) MA, University of Pittsburgh, College of Business Administration, Pittsburgh, PA, U.S.A.

FRANK MURPHY, University of Connecticut, Dept. of Accounting, Storrs, CT, U.S.A.

JAMES N. MYERS, The University of Tennessee, Dept. of Accounting and Information Management, Knoxville, TN, U.S.A.

LUC PAUGAM, HEC Paris, Dept. of Accounting and Management Control, Jouy-en-Josas, France

FELIPE SILVA, University of Missouri, School of Accountancy, Columbia, MO, U.S.A.

SEET-KOH TAN, Nanyang Technological University, Nanyang Business School, Division of Accounting, Singapore

SAMIR TRABELSI, Brock University, Dept. of Accounting, St. Charles, ON, Canada

WIM A. VAN DER STEDE, The London School of Economics and Political Science, Dept. of Accounting, London, U.K.

MARIA VULCHEVA, Florida International University, Dept. of Accounting, Miami, FL, U.S.A.

CHANGJIANG WANG, University of Cincinnati, Dept. of Accounting, Cincinnati, OH, U.S.A.

DECHUN WANG, Texas A&M University, Dept. of Accounting, College Station, TX, U.S.A.

ELAINE (YING) WANG, University of Massachusetts Amherst, Isenberg School of Management, Accounting Department, Amherst, MA, USA

G-SONG YOO, Korea University Business School, Dept. of Accounting, Seoul, South Korea

JOSEPH H. ZHANG, The University of Memphis, School of Accountancy, Memphis, TN, U.S.A.

NING ZHANG, Queen’s University, Dept. of Accounting, Kingston, ON, Canada