Editors
KIMBERLY SWANSON CHURCH, Missouri State University, Department of Accountancy, Springfield, MO, USA
MARC EULERICH, University Duisburg-Essen, Department of Internal Audit and Corporate Governance,
Essen, Germany
GRAHAM GAL, University of Massachusetts Amherst, Department of Accounting, Amherst, MA, USA
GREGORY J. GERARD, Florida State University, Department of Accounting, Tallahassee, FL, USA
DARIN (KIP) HOLDERNESS, JR., West Virginia University, Department of Accounting, Morgantown, WV, USA
DIANE J. JANVRIN, Iowa State University, Department of Accounting, Ames, IA, USA
BRADLEY P. LAWSON, Oklahoma State University, Department of Accounting, Stillwater, OK, USA
GREGORY SAXTON, York University, Schulich School of Business, Toronto, Ontario, Canada
MIKLOS A. VASARHELYI, Rutgers, The State University of New Jersey, Department of Accounting and
Information Systems, Newark, NJ, USA
STEPHANIE WALTON, Louisiana State University, E. J. Ourso College of Business, Department of
Accounting, Baton Rouge, LA, USA
TAWEI WANG, DePaul University, School of Accountancy & MIS, Chicago, IL, USA
CARLA WILKIN, Monash University, Department of Accounting, Melbourne, Victoria, Australia
YIYANG ZHANG, Youngstown State University, Department of Accounting, Youngstown, OH, USA
Editorial Board
MICHAEL G. ALLES, Rutgers, The State University of New Jersey, Department of Accounting and
Information Systems, Newark, NJ, USA
DERECK BARR-PULLIAM, University of Louisville, College of Business, Louisville, KY, USA
JAMES L. BIERSTAKER, Villanova University, Department of Accounting and Information Systems,
Villanova, PA, USA
A. FAYE BORTHICK, Georgia State University, Department of Accountancy, Atlanta, GA, USA
HELEN BROWN-LIBURD, Rutgers, The State University of New Jersey, Newark, Department of Accounting
and Information Systems, Newark, NJ, USA
DAVIDE CALANDRA, University of Turin, Department of Management, Turin, Italy
XU (JOYCE) CHENG, University of Nevada, Las Vegas, Department of Accounting, Las Vegas, NV, USA
ARION CHEONG, Stevens Institute of Technology, School of Business, Hoboken, NJ, USA
CHI-CHUN CHOU, California State University, Monterey Bay, College of Business, Monterey Bay, CA, USA
ERIC E. COHEN, Cohen Computer Consulting, Mechanicsburg, PA, USA
YU CONG, Morgan State University, Department of Accounting, Baltimore, MD, USA
CHARLES P. CULLINAN, Bryant University, Department of Accounting, Smithfield, RI, USA
JUN DAI, Michigan Technological University, School of Business and Economics, Houghton, MI, USA
MICHAEL J. DAVERN, The University of Melbourne, Department of Accounting, Victoria, Melbourne,
Australia
BRUCE DEHNING, Chapman University, Argyros School of Business and Economics, Orange, CA, USA
HUI DU, University of Houston–Clear Lake, Department of Accounting, Houston, TX, USA
HUIJUE KELLY DUAN, Sacred Heart University, Department of Accounting and Information Systems,
Fairfield, CT, USA
RICHARD B. DULL, West Virginia University, Department of Accounting, Morgantown, WV, USA
ANN C. DZURANIN, Northern Illinois University, Department of Accounting, DeKalb, IL, USA
MÉLISSA FORTIN, Concordia University, Department of Accounting, Montreal, Quebec, Canada
GUIDO L. GEERTS, University of Delaware, Department of Accounting and Information Assurance, Newark,
DE, USA
RAZVAN GHITA, University of Southern Denmark, Accounting Group, Odense, Denmark
LAWRENCE A. GORDON, University of Maryland, Department of Accounting and Information Systems,
College Park, MD, USA
SEVERIN V. GRABSKI, Michigan State University, Department of Accounting and Information Systems,
East Lansing, MI, USA
FENG GUO, Iowa State University, Ivy College of Business, Ames, IA, USA
ANDREA SEATON KELTON, Middle Tennessee State University, Department of Accounting, Murfreesboro, TN,
USA
ASHRAF KHALLAF, American University of Sharjah, Department of Accounting, Sharjah, UAE
ALEXANDER KOGAN, Rutgers, The State University of New Jersey, Department of Accounting and
Information Systems, Newark, NJ, USA
MELVIN A. LAMBOY-RUIZ, Georgia Southern University, Parker College of Business, School of
Accountancy, Statesboro, GA, USA
W. ERIC LEE, University of Northern Iowa, Wilson College of Business, Department of Accounting,
Cedar Falls, IA, USA
STEWART LEECH, The University of Melbourne, Department of Accounting, Victoria, Melbourne, Australia
HE LI, Southwest University of Finance and Economics, School of Accounting, Chengdu, China
TINA M. LORAAS, Auburn University, Department of Accountancy, Auburn, AL, USA
UDAY S. MURTHY, University of South Florida, School of Accountancy, Tampa, FL, USA
DANIEL E. O’LEARY, University of Southern California, Leventhal School of Accounting, Los Angeles,
CA, USA
CHANYUAN (ABIGAIL) PARKER, Rutgers, The State University of New Jersey, Department of Accounting and
Information Systems, Newark, NJ, USA
JEFFREY PICKERD, The University of Mississippi, Patterson School of Accountancy, University, MS, USA
GEERT POELS, Ghent University, Department of Economics and Business Administration, Ghent, Belgium
SRIDHAR RAMAMOORTI, University of Dayton, Department of Accounting, Dayton, OH, USA
ROBYN L. RASCHKE, University of Nevada, Las Vegas, Department of Business, Las Vegas, NV, USA
VERNON J. RICHARDSON, University of Arkansas, Department of Accounting, Fayetteville, AR, USA
JENNIFER RILEY, University of Nebraska at Omaha, College of Business Administration, School of
Accounting, Omaha, NE, USA
ANDREA ROZARIO, University of Illinois at Urbana-Champaign, Department of Accountancy,
Urbana-Champaign, IL, USA
KERRI-ANN SANDERSON, Bentley University, Department of Accounting, Waltham, MA, USA
JULIANA SANDU, Erasmus University, Rotterdam School of Management, Department of Accounting and
Control, Rotterdam, Netherlands
SUMANTRA SARKAR, Binghamton University, SUNY, Department of Management Information Systems,
Binghamton, NY, USA
RODNEY E. SMITH, California State University, Long Beach, Department of Accountancy, Long Beach, CA,
USA
CHARALAMBOS SPATHIS, Aristotle University of Thessaloniki, Department of Economics, Thessaloniki,
Greece
SCOTT L. SUMMERS, Brigham Young University, Department of Accounting, Provo, UT, USA
LILI SUN, University of North Texas, Department of Accounting, Denton, TX, USA
STEVE G. SUTTON, Norwegian School of Economics, Department of Accounting, Auditing & Law, Bergen,
Norway
GREGORY P. TAPIS, Missouri State University, School of Accountancy, Springfield, MO, USA
NISHANI VINCENT, The University of Tennessee at Chattanooga, Gary W. Rollins College of Business,
Chattanooga, TN, USA
MICHAEL WERNER, University of Amsterdam, Accounting Section, Amsterdam, Holland, The Netherlands
LIU L. YANG, Wichita State University, School of Accounting and Finance, Wichita, KS, USA
JU-CHUN YEN, National Central University, Graduate Institute of Accounting and Department of
Finance, Taiwan
KYUNGHEE YOON, Clark University, School of Management, Worcester, MA, USA
YIBO (JAMES) ZHANG, Miami University, Farmer School of Business, Department of Accountancy, Oxford,
OH, USA
CLARA ZHOU, Macquarie University, Macquarie Business School, Sydney, NSW, Australia