Lead Editors:

PAUL HRIBAR, University of Iowa, Dept. of Accounting, Iowa City, IA, USA
EDWARD MAYDEW, The University of North Carolina at Chapel Hill, Kenan-Flagler Business School, Chapel Hill, NC, USA
BRIAN MITTENDORF, The Ohio State University, Fisher College of Business, Columbus, OH, USA
KRISTINA RENNEKAMP, Cornell University, Dept. of Accounting, Ithaca, NY, USA

Editors:

DANIEL AOBDIA, The Pennsylvania State University, Dept. of Accounting, University Park, PA, USA
CHRISTOPHER S. ARMSTRONG, Standford University, Stanford Graduate School of Business, Dept. of Accounting, Stanford, CA, USA
KARTHIK BALAKRISHNAN, Rice University, Dept. of Accounting, Houston, TX, USA
BRAD BADERTSCHER, University of Notre Dame, Dept. of Accounting, Notre Dame, IN, USA
FRANCOIS BROCHET, Boston University, Dept. of Accounting, Boston, MA, USA
MARGARET H. CHRIST, University of Georgia, J.M. Tull School of Accounting, Athens, GA, USA
LISA DE SIMONE, The University of Texas at Austin, Dept. of Accounting, Austin, TX, USA
FABRIZIO FERRI, University of Miami, Dept. of Accounting, Coral Gables, FL, USA
WEILI GE, University of Washington, Dept. of Accounting, Seattle, WA, USA
YVES GENDRON, Laval University, School of Accounting, Quebec City, Quebec, Canada
REBECCA HANN, University of Maryland, Dept. of Accounting, College Park, MD, USA
MARTIN JACOB, IESE Business School, Dept. of Accounting and Control, Barcelona, Spain
JOHN JIANG, Michigan State University, Dept. of Accounting and Information Systems, East Lansing, MI, USA
XU JIANG, Duke University, Fuqua School of Business, Durham, NC, USA
MARK PEECHER, University of Illinois Urbana-Champaign, Dept. of Accountancy, Champaign, IL, USA
DARREN ROULSTONE, The Ohio State University, Dept. of Accounting & Management Information Systems, Columbus, OH, USA
IVO D. TAFKOV, Georgia State University, Robinson College of Business, School of Accountancy, Atlanta, GA, USA
JENNIFER WU TUCKER, University of Florida, Fisher School of Accounting, Gainesville, FL, USA
CHARLES WANG, Harvard Business School, Dept. of Accounting & Management, Boston, MA, USA
GWEN YU, University of Michigan, Dept. of Accounting, Ann Arbor, MI, USA
LUO ZUO, National University of Singapore, NUS Business School, Singapore

Editorial and Advisory Review Board:

CYRUS AGHAMOLLA, University of Minnesota, Carlson School of Management, Minneapolis, MN, USA
HERITA AKAMAH, University of Nebraska–Lincoln, Dept. of Accountancy, Lincoln, NE, USA
KRISTIAN ALLEE, University of Arkansas, Dept. of Accounting, Fayetteville, AR, USA
SPENCER ANDERSON, Indiana University Bloomington, Kelley School of Business, Bloomington, IN, USA
LINDSAY M. ANDIOLA, Virginia Commonwealth University, Dept. of Accounting, Richmond, VA, USA
DIVYA ANANTHARAMAN, Rutgers, The State University of New Jersey, Dept. of Accounting and Information Systems, Newark, NJ, USA
MARKUS C. ARNOLD, University of Bern, Dept. of Business, Bern, Switzerland
H. SCOTT ASAY, The University of Iowa, Dept. of Accounting, Iowa City, IA, USA
MUSAIB ASHRAF, Michigan State University, Dept. of Accounting, East Lansing, MI, USA
VISHAL BALORIA, University of Connecticut, School of Business, Storrs, CT, USA
AMANDA BECK, Georgia State University, Dept. of Accounting, Atlanta, GA, USA
DARREN BERNARD, University of Washington, Foster School of Business, Seattle, WA, USA
NEIL BHATTACHARYA, Southern Methodist University, Dept. of Accounting, Dallas, TX, USA
OLIVER BINZ, ESMT Berlin, Dept. of Accounting, Berlin, Germany
MATTHEW BLOOMFIELD, The University of Pennsylvania, The Wharton School, Accounting Dept., Philadelphia, PA, USA
KHRYSTYNA BOCHKAY, University of Miami, Dept. of Accounting, Coral Gables, FL, USA
SAMUEL BONSALL, The Pennsylvania State University, Smeal College of Business, University Park, PA, USA
MATTHIAS BREUER, Columbia University, Graduate School of Business, Accounting Division, New York, NY, USA
WEI CAI, Columbia University Business School, Dept. of Accounting, New York, NY, USA
NICOLE L. CADE, University of Pittsburgh, Dept. of Accounting, Pittsburgh, PA, USA
PABLO CASAS-ARCE, Arizona State University, W. P. Carey School of Business, Tempe, AZ, USA
ERIC CHAN, The University of Texas at Austin, Red McCombs School of Business, Austin, TX, USA
CLARA XIAOLING CHEN, University of Illinois Urbana-Champaign, Dept. of Accountancy, Champaign, IL, USA
BRANT CHRISTENSEN, Brigham Young University, Marriott School of Business, School of Accountancy, Provo, UT, USA
JUNG HO CHOI, Stanford Graduate School of Business, Dept. of Accounting, Stanford, CA, USA
PREETI CHOUDHARY, The University of Arizona, School of Accountancy, Tucson, AZ, USA
LAUREN M. CUNNINGHAM, The University of Tennessee, Dept. of Accounting and Information Management, Knoxville, TN, USA
PETER R. W. DEMERJIAN, University of Illinois Chicago, Dept. of Accountancy, Chicago, IL, USA
JOHN B. DONOVAN, University of Notre Dame, Mendoza College of Business, Notre Dame, IN, USA
YIWEI DOU, New York University, Stern School of Business, Dept. of Accounting, New York, NY, USA
JEREMY DOUTHIT, The University of Arizona, Dhaliwal-Reidy School of Accountancy, Tucson, AZ, USA
RAPHAEL DUGUAY, Yale University, Yale School of Management, Dept. of Accounting, New Haven, CT, USA
TRAVIS DYER, Brigham Young University, Dept. of Accounting, Provo, UT, USA
ATIF ELLAHIE, The University of Utah, David Eccles School of Business, Salt Lake City, UT, USA
SCOTT EMETT, Arizona State University, W. P. Carey School of Business, Tempe, AZ, USA
CASSANDRA ESTEP, Emory University, Goizueta Business School, Atlanta, GA, USA
OMRI EVEN-TOV, University of California, Berkeley, Dept. of Accounting, Berkeley, CA, USA
HENRY EYRING, Duke University, Fuqua School of Business, Durham, NC, USA
ELIA FERRACUTI, Duke University, Fuqua School of Business, Durham, NC, USA
JOHN GALLEMORE, The University of North Carolina at Chapel Hill, Kenan-Flagler Business School, Chapel Hill, NC, USA
SUSANNA GALLANI, Harvard University, Dept. of Accounting and Management, Boston, MA, USA
KURT GEE, The Ohio State University, Fisher College of Business, Columbus, OH, USA
GUIDO L. GEERTS, University of Delaware, Dept. of Accounting, Newark, DE, USA
STEPHEN A. GLAESER, The University of North Carolina at Chapel Hill, Dept. of Accounting, Chapel Hill, NC, USA
NATHAN C. GOLDMAN, North Carolina State University, Dept. of Accounting, Raleigh, NC, USA
YADAV GOPALAN, Indiana University Bloomington, Dept. of Accounting, Bloomington, IN, USA
ISABELLA GRABNER, WU Vienna, Institute for Strategy and Managerial Accounting, Vienna, Austria
JEREMIAH GREEN, Texas A&M University, Mays Business School, College Station, TX, USA
EMILY GRIFFITH, University of Wisconsin–Madison, Dept. of Accounting and Information Systems, Madison, WI, USA
RYAN D. GUGGENMOS, Cornell University, Dept. of Accounting, Ithaca, NY, USA
NICHOLAS HALLMAN, The University of Texas at Austin, McCombs School of Business, Austin, TX, USA
BRADLEY HENDRICKS, University of North Carolina at Chapel Hill, Kenan-Flagler Business School, Chapel Hill, NC, USA
MARTIN HOLZHACKER, Michigan State University, Eli Broad College of Business, East Lansing, MI, USA
ERIC R. HOLZMAN, Indiana University Bloomington, Kelley School of Business, Dept. of Accounting, Bloomington, IN, USA
ALLEN HUANG, The Hong Kong University of Science and Technology, Dept. of Accounting, Clear Water Bay, Kowloon, Hong Kong
ANDREW J. IMDIEKE, University of Notre Dame, Dept. of Accountancy, Notre Dame, IN, USA
MICHAEL JUNG, University of Delaware, Dept. of Accounting, Newark, DE, USA
ZACHARY KAPLAN, Washington University in St. Louis, Dept. of Accounting, St. Louis, MO, USA
JOHN KEPLER, Stanford University, Dept. of Accounting, Stanford, CA, USA
EUNHEE KIM, Baruch College–CUNY, Zicklin School of Business, New York, NY, USA
YONGTAE KIM, Santa Clara University, Leavey School of Business, Santa Clara, CA, USA
MICHAEL D. KIMBROUGH, University of Maryland, Robert H. Smith School of Business, College Park, MD, USA
MARCUS P. KIRK, University of Florida, Fisher School of Accounting, Gainesville, FL, USA
TYLER KLEPPE, University of Kentucky, Von Allmen School of Accountancy, Lexington, KY, USA
ALLISON P. KOESTER, Georgetown University, Dept. of Accounting, Washington, DC, USA
MATTHEW KUBIC, The University of Texas at Austin, McCombs School of Business, Austin, TX, USA
KELVIN K. F. LAW, Nanyang Technological University, Dept. of Accounting, Singapore
LIAN FEN LEE, Boston College, Dept. of Accounting, Chestnut Hill, MA, USA
NICO LEHMANN, Erasmus University Rotterdam, Dept. of Accounting, Rotterdam, The Netherlands
BIN LI, University of Houston, Bauer College of Business, Dept. of Accounting, Houston, TX, USA
SCOTT LIAO, University of Toronto, Rotman School of Management, Toronto, Ontario, Canada
YUPENG LIN, National University of Singapore, Accounting Dept., Singapore
LING LEI LISIC, Virginia Tech, Dept. of Accounting and Information Systems, Blacksburg, VA, USA
LISA LIU, Columbia University, Dept. of Accounting, New York, NY, USA
ALVIS LO, Boston College, Dept. of Accounting, Chestnut Hill, MA, USA
MARIA LOUMIOTI, The University of Texas at Dallas, Naveen Jindal School of Management, Richardson, TX, USA
DANIELE MACCIOCCHI, University of Miami, Dept. of Accounting, Coral Gables, FL, USA
MARK G. MAFFETT, University of Miami, Herbert Business School, Dept. of Accounting, Coral Gables, FL, USA
TRACIE M. MAJORS, University of Southern California, Leventhal School of Accounting, Los Angeles, CA, USA
STANIMIR MARKOV, The University of Texas at Dallas, Naveen Jindal School of Management, Richardson, TX, USA
NATHAN MARSHALL, University of Colorado Boulder, Dept. of Accounting, Boulder, CO, USA
MELISSA MARTIN, University of Illinois Chicago, Dept. of Accountancy, Chicago, IL, USA
XIUMIN MARTIN, Washington University in St. Louis, Dept. of Accounting, St. Louis, MO, USA
JEREMY MICHELS, University of Pennsylvania, Dept. of Accounting, Philadelphia, PA, USA
ROBBIE MOON, Georgia Institute of Technology, Scheller College of Business, Atlanta, GA, USA
UDAY S. MURTHY, University of South Florida, Lynn Pippenger School of Accounting, Tampa, FL, USA
SURESH K. NALLAREDDY, Duke University, Dept. of Accounting, Durham, NC, USA
MICHELLE L. NESSA, Michigan State University, Dept. of Accounting and Information Systems, East Lansing, MI, USA
JED NEILSON, The Pennsylvania State University, Dept. of Accounting. University Park, PA, USA
NATHAN NEWTON, Florida State University, Dept. of Accounting, Tallahassee, FL, USA
ALLISON NICOLETTI, University of Pennsylvania, Dept. of Accounting, Philadelphia, PA, USA
MARCEL OLBERT, University of Mannheim, Area of Accounting & Taxation, Mannheim, Germany
JIM OMARTIAN, University of Michigan, Stephen M. Ross School of Business, Ann Arbor, MI, USA
N. BUGRA OZEL, The University of Texas at Dallas, Dept. of Accounting, Richardson, TX, USA
JOSEPH PACELLI, Harvard University, Dept. of Accounting and Management, Boston, MA, USA
HEIDI PACKARD, Arizona State University, W.P. Carey School of Business, Phoenix, AZ, USA
ANDREA PAWLICZEK, University of Colorado Boulder, Dept. of Accounting, Boulder, CO, USA
XIAOXIA PENG, The University of Utah, Dept. of Accounting, Salt Lake City, UT, USA
REINING PETACCHI, Georgetown University, Dept. of Accounting, Washington, DC, USA
EVGENY PETROV, University of Zurich, Dept. of Business Administration, Zurich, Switzerland
JEFFREY PICKERD, Brigham Young University, School of Accountancy, Provo, UT, USA
CHAD A. PROELL, University of North Texas, Dept. of Accounting, Denton, TX, USA
ANEESH RAGHUNANDAN, Yale University, Yale School of Management, Dept. of Accounting, New Haven, CT, USA
ADRIENNE RHODES, The University of Iowa, Dept. of Accounting, Iowa City, IA, USA
ETHAN ROUEN, Harvard University, Harvard Business School, Dept. of Accounting and Management, Boston, MA, USA
JASON D. SCHLOETZER, Georgetown University, Dept. of Accounting, Washington, DC, USA
JORDAN SCHOENFELD, The University of Utah, Dept. of Accounting, Salt Lake City, UT, USA
BRYCE SCHONBERGER, University of Colorado Boulder, Leeds School of Business, Boulder, CO, USA
DEVIN M. SHANTHIKUMAR, University of California, Irvine, Merage School of Business, Irvine, CA, USA
JEE-EUN SHIN, University of Toronto, Rotman School of Management, Toronto, ON, Canada
ANYWHERE SIKOCHI, Syracuse University, Martin J. Whitman School of Management, Syracuse, NY, USA
ROSHAN SINHA, Indiana University Bloomington, Dept. of Accounting, Bloomington, IN, USA
ASHLEY N. SKINNER, University of Colorado Boulder, Dept. of Accounting, Boulder, CO, USA
EWA SLETTEN, The Ohio State University, Dept. of Accounting and Management Information Systems, Columbus, OH, USA
SUHAS A. SRIDHARAN, Emory University, Dept. of Accounting, Atlanta, GA, USA
SARAH E. STEIN, Virginia Tech, Dept. of Accounting and Information Systems, Blacksburg, VA, USA
LORIEN STICE-LAWRENCE, University of Southern California, Leventhal School of Accounting, Los Angeles, CA, USA
BRIDGET M. STOMBERG, Indiana University Bloomington, Dept. of Accounting, Bloomington, IN, USA
SARAH B. STUBER, Texas A&M University, James Benjamin Dept. of Accounting, College Station, TX, USA
QUINN T. SWANQUIST, The University of Alabama, Culverhouse School of Accountancy, Tuscaloosa, AL, USA
MANI SETHURAMAN, Cornell University, Dept. of Accounting, Ithaca, NY, USA
JACOB R. THORNOCK, Brigham Young University, School of Accountancy, Provo, UT, USA
RIMMY E. TOMY, The University of Chicago, Dept. of Accounting, Chicago, IL, USA
SARA TOYNBEE, The University of Texas at Austin, Dept. of Accounting, Austin, TX, USA
OSCAR TIMMERMANS, The London School of Economics and Political Science, Dept. of Accounting, London, United Kingdom
BRADY J. TWEDT, University of Oregon, School of Accounting, Eugene, OR, USA
KRISTEN VALENTINE, University of Georgia, Terry College of Business, Tull School of Accounting, Athens, GA, USA
DANIEL D. WANGERIN, University of Wisconsin–Madison, Dept. of Accounting and Information Systems, Madison, WI, USA
JESSICA WATKINS, University of Notre Dame, Mendoza College of Business, South Bend, IN, USA
EDWARD WATTS, Yale University, Yale School of Management, Stamford, CT, USA
K. PHILIP WANG, University of Florida, Fisher School of Accounting, Gainesville, FL, USA
LAURA WANG, University of Illinois Urbana-Champaign, Dept. of Accountancy, Champaign, IL, USA
LAURA A. WELLMAN, University of Oregon, Lundquist College of Business, Eugene, OR, USA
BENJAMIN WHIPPLE, University of Georgia, Dept. of Accounting, Athens, GA, USA
ROBERT WHITED, North Carolina State University, Dept. of Accounting, Raleigh, NC, USA
JARON H. WILDE, The University of Iowa, Dept. of Accounting, Iowa City, IA, USA
HAO XUE, Duke University, Fuqua School of Business, Durham, NC, USA
HOLLY I. YANG, Singapore Management University, Dept. of Accounting, Singapore
AARON YOON, The University of Hong Kong, Accounting and Law, Pokfulam, Hong Kong
GAOQING ZHANG, University of Minnesota, Dept. of Accounting, Minneapolis, MN, USA
HAIWEN (HELEN) ZHANG, University of Minnesota, Dept. of Accounting, Minneapolis, MN, USA
XINYU ZHANG, Cornell University, SC Johnson College of Business, Ithaca, NY, USA
FRANK ZHOU, University of Pennsylvania, Dept. of Accounting, Philadelphia, PA, USA
YUEPIN (DANIEL) ZHOU, University of Illinois Urbana-Champaign, Gies College of Business, Champaign, IL, USA
CHRISTINA ZHU, University of Pennsylvania, The Wharton School, Philadelphia, PA, USA