Editorial Advisory and Review Board:
DERECK BARR-PULLIAM , University of Louisville, College of Business, Department of Accountancy,
Louisville, KY, USA
MARK S. BEASLEY, North Carolina State University, Poole College of Management, Department of
Accounting, Raleigh, NC, USA
LORI S. BHASKAR, Indiana University Bloomington, Kelley School of Business, Bloomington, IN, USA
JAMES L. BIERSTAKER, Villanova University, School of Business, Department of Accountancy,
Villanova, PA, USA
COLLEEN M. BOLAND, University of Wisconsin–Milwaukee, Sheldon B. Lubar School of Business,
Department of Accounting, Milwaukee, WI, USA
VEENA L. BROWN, University of Wisconsin-Milwaukee, Lubar College of Business, Dept. of
Accounting, Milwaukee, WI, USA
LAWRENCE BURKE, Focal Point Data Risk, Fort Lauderdale, FL, USA
CIRO BUTTACAVOLI, Marcum LLP, Fort Lauderdale, FL, USA
JARED M. CHAPMAN, Ernst & Young, Boca Raton, FL, USA
LAWRENCE C. CHUI, University of St. Thomas, Opus College of Business, Department of Accounting,
St. Paul, MN, USA
SEAN CONROY, Deloitte & Touche LLP, Chicago, IL, USA
HALIE CREPS, KPMG, New York, NY, USA
JAMES D’ARCANGELO, BDO, Greenwich, CT, USA
MICHELLE A. DRAEGER, Colorado State University, Dept. of Accounting, Fort Collings, CO, USA
MARSHALL A. GEIGER, University of Richmond, Robins School of Business, Department of Accounting,
Richmond, VA, USA
KIZZY GIFT, Protiviti, Fort Lauderdale, FL, USA
MARY KATHLEEN HARRIS, Washington State University, Carson College of Business, Department of
Accounting, Pullman, WA, USA
JULIA L. HIGGS, Florida Atlantic University, College of Business, School of Accounting, Boca
Raton, FL, USA
SEAN M. HILLISON, Virginia Polytechnic University and State University, Pamplin College of
Business, Department of Accounting and Information Systems, Blacksburg, VA, USA
RICHARD W. (RICH) HOUSTON, The University of Alabama, Culverhouse College of Business,
Culverhouse School of Accountancy, Tuscaloosa, AL, USA
ANDREA SEATON KELTON, Middle Tennessee State University, Jones College of Business, Department
of Accounting, Murfreesboro, TN, USA
STACY LAMONTAGNE, Cherry Bekaert Holland, Tysons, VA, USA
JUAN MAO, The University of Texas at San Antonio, Alvarez College of Business, Dept. of
Accounting, San Antonio, TX, USA
ROGER D. MARTIN, University of Virginia, McIntire School of Commerce, Department of Accounting,
Charlottesville, VA, USA
SUSAN A. MCCRACKEN, McMaster University, DeGroote School of Business, Department of Accounting
and Financial Management Services, Hamilton, Ontario, Canada
RUSSELL MOORE, PricewaterhouseCoopers, Richmond, VA, USA
JASON PLOURDE, Grant Thornton, Chicago, IL, USA
K. (KANNAN) RAGHUNANDAN, Florida International University, College of Business, School of
Accounting, Miami, FL, USA
RICHARD A. RILEY, JR., West Virginia University, John Chambers College of Business and
Economics, Department of Accounting, Morgantown, WV, USA
AARON SAIEWITZ, University of Nevada Las Vegas, Department of Accounting, Las Vegas, NV, USA
KERRI-ANN SANDERSON, Bentley University, Department of Accounting, Waltham, MA, USA
GABRIEL D. SAUCEDO, Seattle University, Albers School of Business and Economics, Seattle, WA, USA
GREGORY SIERRA, Southern Illinois University Edwardsville, School of Business, Department of
Accounting, Edwardsville, IL, USA
CHAD A. SIMON, Utah State University, Jon M. Huntsman School of Business, Logan, UT, USA
JEFFREY A. SOPSHIN, EY, Fort Lauderdale, FL, USA
ZHONGXIA (SHELLY) YE, The University of Texas at San Antonio, Alvarez College of Business,
Department of Accounting, San Antonio, TX, USA