The Accounting Review

Editors

NERISSA C. BROWN, University of Illinois at Urbana-Champaign, Dept. of Accountancy, Champaign, IL, USA
ANDREW C. CALL, Arizona State University, W. P. Carey School of Business, Tempe, AZ, USA
MARY ELLEN CARTER, Boston College, Dept. of Accounting, Chestnut Hill, MA, USA
JUDSON CASKEY, University of California, Los Angeles, Anderson School of Management, Los Angeles, CA, USA
JONGWOON CHOI, University of Wisconsin–Madison, Dept. of Accounting and Information Systems, Madison, WI, USA
SHANA M. CLOR-PROELL, Texas Christian University, Dept. of Accounting, Fort Worth, TX, USA
SCOTT D. DYRENG, Duke University, Fuqua School of Business, Durham, NC, USA
FABRIZIO FERRI, University of Miami, Dept. of Accounting, Coral Gables, FL, USA
YVES GENDRON, Laval University, School of Accounting, Quebec City, Quebec, Canada
CRISTI A. GLEASON, The University of Iowa, Dept. of Accounting, Iowa City, IA, USA
MARTIN JACOB, IESE Business School, Department of Accounting and Control, Barcelona, Spain
JENNIFER R. JOE, University of Delaware, Accounting and Management Information Systems, Newark, DE, USA
UROOJ KHAN, The University of Texas at Austin, Department of Accounting, Austin, TX, USA
EVA LABRO, The University of North Carolina at Chapel Hill, Kenan-Flagler Business School, Chapel Hill, NC, USA
CHAN LI, The University of Kansas, School of Business, Lawrence, KS, USA
HENOCK LOUIS, The Pennsylvania State University, Dept. of Accounting, University Park, PA, USA
DAWN A. MATSUMOTO, University of Washington, Dept. of Accounting, Seattle, WA, USA
BRIAN MITTENDORF, The Ohio State University, Fisher College of Business, Columbus, OH, USA
DANIEL E. O’LEARY, University of Southern California, Leventhal School of Accounting, Los Angeles, CA, USA
MARIA OGNEVA, University of Southern California, Leventhal School of Accounting, Los Angeles, CA, USA
JOSEPH H. SCHROEDER, Indiana University Bloomington, Kelley School of Business, Bloomington, IN, USA
KAREN L. SEDATOLE, Emory University, Goizueta Business School, Atlanta, GA, USA
JONATHAN E. SHIPMAN, University of Arkansas, Walton College of Business, William Dillard Department of Accounting, Fayetteville, AR, USA
STEPHEN R. STUBBEN, The University of Utah, Dept. of Accounting, Salt Lake City, UT, USA
ANDREW VAN BUSKIRK, The Ohio State University, Dept. of Accounting and Management Information Systems, Columbus, OH, USA
FLORIN P. VASVARI, London Business School, Dept. of Accounting, London, UK
DAVID VEENMAN, University of Amsterdam, Dept. of Accounting, Amsterdam, Netherlands
CLARE WANG, University of Colorado Boulder, Dept. of Accounting, Boulder, CO, USA
CHRISTOPHER D. WILLIAMS, 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
ANWER S. AHMED, Texas A&M University, Dept. of Accounting, College Station, TX, USA
HERITA AKAMAH, University of Nebraska-Lincoln, Dept. of Accountancy, Lincoln, NE, USA
DANIEL AOBDIA, The Pennsylvania State University, Dept. of Accounting, University Park, PA, USA
CHRISTOPHER S. ARMSTRONG, Stanford Graduate School of Business, Dept. of Accounting, Stanford, CA, USA
H. SCOTT ASAY, The University of Iowa, Dept. of Accounting, Iowa City, IA, USA
KARTHIK BALAKRISHNAN, Rice University, Dept. of Accounting, Houston, TX, USA
LISA BAUDOT, University of Central Florida, College of Business, Orlando, FL, USA
MATTHEW J. BECK, The University of Kansas, Dept. of Accounting, Lawrence, KS, USA
DARREN BERNARD, University of Washington, Foster School of Business, Seattle, WA, USA
JEREMY BERTOMEU, Washington University in St. Louis, Dept. of Accounting, St. Louis, MO, USA
PIETRO A. BIANCHI, Florida International University, School of Accounting, Miami, FL, USA
KENNETH L. BILLS, Michigan State University, Dept. of Accounting and Information Systems, East Lansing, MI, USA
DIRK E. BLACK, University of Nebraska–Lincoln, School of Accountancy, Lincoln, NE, USA
TERRENCE BLACKBURNE, Oregon State University, College of Business, Corvallis, OR, USA
ELIZABETH BLANKESPOOR, University of Washington, Dept. of Accounting, Seattle, WA, USA
KHRYSTYNA BOCHKAY, University of Miami, Dept. of Accounting, Coral Gables, FL, USA
JASMIJN C. BOL, Tulane University, Freeman School of Business, New Orleans, LA, USA
THOMAS BOURVEAU, Columbia University, Dept. of Accounting, New York, NY, USA
JAN BOUWENS, University of Amsterdam, Dept. of Accounting, Amsterdam, The Netherlnds
ZAHN BOZANIC, Florida State University, Accounting Department, Tallahassee, FL, USA
FRANCOIS BROCHET, Boston University, Dept. of Accounting, Boston, MA, USA
MATTHIAS BREUER, Columbia University, Graduate School of Business, Accounting Division, New York, NY, USA
JEFFREY J. BURKS, University of Notre Dame, Dept. of Accountancy, Notre Dame, IN, USA
NICOLE L. CADE, University of Pittsburgh, Dept. of Accounting, Pittsburgh, PA, USA
JOHN L. CAMPBELL, University of Georgia, J. M. Tull School of Accounting, Athens, GA, USA
PABLO CASAS-ARCE, Arizona State University, W. P. Carey School of Business, Tempe, AZ, USA
BRIAN CADMAN, The University of Utah, David Eccles School of Business, Salt Lake City, UT, USA
MONIKA CAUSHOLLI, University of Kentucky, Von Allmen School of Accountancy, Lexington, KY, USA
CHRISTOPHER S. CHAPMAN, University of Bristol, School of Business, Bristol, UK
CLARA XIAOLING CHEN, University of Illinois at Urbana-Champaign, Dept. of Accountancy, Champaign, IL, USA
SHUPING CHEN, The University of Texas at Austin, Dept. of Accounting, Austin, TX, USA
XIA CHEN, Singapore Management University, School of Accounting, Singapore
PREETI CHOUDHARY, The University of Arizona, School of Accountancy, Tucson, AZ, USA
MARGARET H. CHRIST, University of Georgia, J.M. Tull School of Accounting, Athens, GA, USA
BRANT CHRISTENSEN, Brigham Young University, Marriott School of Business, School of Accountancy, Provo, UT, USA
DANE M. CHRISTENSEN, University of Oregon, Dept. of Accounting, Eugene, OR, USA
ROMAN CHYCHYLA, University of Miami, Dept. of Accounting, Coral Gables, FL, USA
BENJAMIN P. COMMERFORD, University of Kentucky, Gatton College of Business and Economics, Lexington, KY, USA
MARIA CORREIA, London School of Economics and Political Science, Dept. of Accounting, London, UK
LAUREN M. CUNNINGHAM, The University of Tennessee, Dept. of Accounting and Information Management, Knoxville, TN, USA
CHRISTINE CUNY, New York University, Stern School of Business, New York, NY, USA
PETER R. W. DEMERJIAN, University of Illinois at Chicago, Dept. of Accountancy, Chicago, IL, USA
MINGCHERNG DENG, Baruch College–CUNY, Dept. of Accountancy, New York, NY, USA
LISA DE SIMONE, The University of Texas at Austin, Dept. of Accounting, Austin, TX, USA
SHANE S. DIKOLLI, University of Virginia, Darden School of Business, Charlottesville, VA, USA
MICHAEL P. DONOHOE, University of Illinois at Urbana-Champaign, Gies College of Business, Champaign, IL, USA
YIWEI DOU, New York University, Stern School of Business, Dept. of Accounting, New York, NY, USA
MICHAEL S. DRAKE, Brigham Young University, School of Accountancy, Provo, UT, USA
FEI DU, University of Illinois at Urbana-Champaign, Dept. of Accountancy, Champaign, IL, USA
KAI DU, The Pennsylvania State University, Smeal College of Business, University Park, PA, USA
ALEXANDER EDWARDS, University of Toronto, Rotman School of Management, Toronto, Ontario, Canada
MATTHEW S. EGE, Texas A&M University, James Benjamin Dept. of Accounting, College Station, TX, USA
ATIF ELLAHIE, The University of Utah, David Eccles School of Business, Salt Lake City, UT, USA
AYTEKIN ERTAN, London Business School, Dept. of Accounting, London, UK
ELIA FERRACUTI, Duke University, Fuqua School of Business, Durham, NC, USA
HENRY L. FRIEDMAN, University of California, Los Angeles, Anderson School of Management, Los Angeles, CA, USA
JOHN GALLEMORE, The University of North Carolina at Chapel Hill, Kenan-Flagler Business School, Chapel Hill, NC, USA
LINDSEY A. GALLO, University of Michigan, Dept. of Accounting, Ann Arbor, MI, USA
GUIDO L. GEERTS, University of Delaware, Dept. of Accounting, Newark, DE, USA
JOSEPH GERAKOS, Dartmouth College, Tuck School of Business, Dept. of Accounting, Hanover, NH, USA
STEPHEN A. GLAESER, The University of North Carolina at Chapel Hill, Dept. of Accounting, Chapel Hill, NC, USA
ANNA GOLD, Vrije Universiteit Amsterdam, Amsterdam Business Research Institute, Amsterdam, The Netherlands
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
JONATHAN GRENIER, Miami University, Dept. of Accountancy, Oxford, OH, 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
JOSHUA L. GUNN, University of Pittsburgh, Katz Graduate School of Business, Pittsburgh, PA, USA
NICHOLAS HALLMAN, The University of Texas at Austin, McCombs School of Business, Austin, TX, USA
RICHARD C. HATFIELD, The University of Alabama, Culverhouse School of Accountancy, Tuscaloosa, AL, USA
JONAS HEESE, Harvard Business School, Dept. of Accounting and Management, Boston, MA, USA
MIRKO S. HEINLE, University of Pennsylvania, Wharton School of Business, Dept. of Accounting, Philadelphia, PA, USA
SHANE M. HEITZMAN, University of Southern California, Leventhal School of Accounting, Los Angeles, CA, USA
GILLES HILARY, Georgetown University, Dept. of Accounting, Washington, DC, USA
RANI HOITASH, Bentley University, Dept. of Accounting, Waltham, MA, USA
ERIC R. HOLZMAN, Indiana University Bloomington, Kelley School of Business, Department of Accounting, Bloomington, IN, USA
PATRICK E. HOPKINS, Indiana University Bloomington, Kelley School of Business, Dept. of Accounting, Bloomington, IN, USA
MINGYI HUNG, The Hong Kong University of Science and Technology, Dept. of Accounting, Hong Kong
ANDREW J. IMDIEKE, University of Notre Dame, Dept. of Accountancy, Notre Dame, IN, USA
SUNDARSHAN JAYARAMAN, University of Rochester, Dept. of Accounting, Rochester, NY, USA
XU JIANG, Duke University, Fuqua School of Business, Durham, NC, 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
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
ANDREW KITTO, University of Massachusetts Amherst, Dept. of Accounting, Amherst, MA, USA
KENNETH J. KLASSEN, University of Waterloo, School of Accounting & Finance, Waterloo, Ontario, Canada
TYLER KLEPPE, University of Kentucky, Von Allmen School of Accountancy, Lexington, KY, USA
PHILLIP T. LAMOREAUX, Arizona State University, W.P. Carey School of Business, Tempe, AZ, USA
STEPHANNIE LAROCQUE, University of Notre Dame, Dept. of Accountancy, Notre Dame, IN, 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
JUSTIN LEIBY, University of Illinois at Urbana-Champaign, Dept. of Accountancy, Champaign, IL, USA
CLIVE S. LENNOX, University of Southern California, Leventhal School of Accounting, Los Angeles, CA, USA
ALINA LERMAN, University of Connecticut, Dept. of Accounting, Mansfield, CT, USA
REBECCA LESTER, Stanford University, Stanford Graduate School of Business, Dept. of Accounting, Stanford, CA, USA
BIN LI, University of Houston, Bauer College of Business, Dept. of Accounting, Houston, TX, USA
NINGZHONG LI, The University of Texas at Dallas, Jindal School of Management, Richardson, TX, USA
SCOTT LIAO, University of Toronto, Rotman School of Management, Toronto, Ontario, Canada
THERESA LIBBY, University of Central Florida, Kenneth G. Dixon School of Accounting, Orlando, FL, USA
YUPENG LIN, National University of Singapore, Accounting Dept., Singapore
LING LISIC, Virginia Polytechnic Institute and State Ubniversity, Dept. of Accounting and Information Systems, Blacksburg, VA, USA
PETRO LISOWSKY, Boston University, Dept. of Accounting, Boston, MA, USA
ALVIS LO, Boston College, Dept. of Accounting, Chestnut Hill, MA, USA
MATTHEW LYLE, Emory University, Goizueta Business School, Atlanta, GA, USA
VICTOR S. MAAS, University of Amsterdam, Amsterdam Business School, Amsterdam, The Netherlands
DANIELE MACCIOCCHI, University of Miami, Dept. of Accounting, Coral Gables, FL, USA
JOSHUA MADSEN, University of Minnesota, Dept. of Accounting, Minneapolis, MN, USA
PAUL E. MADSEN, University of Florida, Fisher School of Accounting, Gainesville, FL, USA
MARK G. MAFFETT, University of Miami, Herbert Business School, Dept. of Accounting, Coral Gables, FL, USA
MATTHIAS D. MAHLENDORF, Frankfurt School of Finance & Management, Dept. of Accounting, Frankfurt, Germany
TRACIE N. MAJORS, University of Southern California, Leventhal School of Accounting, Los Angeles, CA, USA
ELDAR M. MAKSYMOV, Arizona State University, Dept. of Accounting, Tempe, AZ, USA
NATHAN MARSHALL, University of Colorado Boulder, Dept. of Accounting, Boulder, CO, USA
MELISSA MARTIN, University of Illinois at Chicago, Dept. of Accountancy, Chicago, IL, USA
XIUMIN MARTIN, Washington University in St. Louis, Dept. of Accounting, St. Louis, MO, USA
F. ASIS MARTINEZ-JEREZ, Cornell University, Dept. of Accounting, Ithaca, NY, USA
ADI MASLI, The University of Kansas, Dept. of Accounting, Lawrence, KS, USA
MICHAEL A. MAYBERRY, University of Florida, Fisher School of Accounting, Gainesville, FL, USA
WILLIAM J. MAYEW, Duke University, Fuqua School of Business, Durham, NC, USA
JOHN M. MCINNIS, The University of Texas at Austin, Dept. of Accounting, Austin, TX, USA
SARAH E. MCVAY, University of Washington, Dept. of Accounting, Seattle, WA, USA
KENNETH J. MERKLEY, Indiana University Bloomington, Dept. of Accounting, Bloomington, IN, USA
PAUL N. MICHAS, The University of Arizona, School of Accounting, Tucson, AZ, USA
JEREMY MICHELS, University of Pennsylvania, Dept. of Accounting, Philadelphia, PA, USA
BRIAN P. MILLER, Indiana University Bloomington, Dept. of Accounting, Bloomington, IN, USA
MICHAEL MINNIS, The University of Chicago, Booth School of Business, Chicago, IL, USA
FRANK MOERS, Maastricht University, Dept. of Accounting and Information Management, Maastricht, The Netherlands
JAMES R. MOON, Georgia Institute of Technology, Scheller College of Business, Atlanta, GA, USA
KARL A. MULLER III, The Pennsylvania State University, Dept. of Accounting, University Park, PA, USA
UDAY S. MURTHY, University of South Florida, Lynn Pippenger School of Accounting, Tampa, FL, USA
VIC NAIKER, The University of Melbourne, Dept. of Accounting, Melbourne, Victoria, Australia
SURESH K. NALLAREDDY, Duke University, Dept. of Accounting, Durham, NC, USA
JAMES NAUGHTON, University of Virginia, Darden Graduate School of Business, Charlottesville, VA, USA
JED NEILSON, The Pennsylvania State University, Dept. of Accounting. University Park, PA, USA
MICHELLE L. NESSA, Michigan State University, Dept. of Accounting and Information Systems, East Lansing, MI, USA
ANDREW H. NEWMAN, University of South Carolina, Dept. of Accounting, Columbia, SC, USA
NATHAN NEWTON, Florida State University, Dept. of Accounting, Tallahassee, FL, USA
JEFFREY NG, The University of Hong Kong, Area of Accounting and Law, Pokfulam, Hong Kong
ALLISON NICOLETTI, University of Pennsylvania, Dept. of Accounting, Philadelphia, PA, USA
EDWARD L. OWENS, The University of Utah, David Eccles School of Business, Salt Lake City, UT, 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
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
ADAM PRESSLEE, University of Waterloo, School of Accounting and Finance, Waterloo, Ontario, Canada
CHAD A. PROELL, University of North Texas, Dept. of Accounting, Denton, TX, USA
EDWARD J. RIEDL, Boston University, Dept. of Accounting, Boston, MA, USA
KRISTINA RENNEKAMP, Cornell University, Dept. of Accounting, Ithaca, NY, USA
STEVEN E. SALTERIO, Queen's University, Smith School of Business, Kingston, Ontario, Canada
DELPHINE SAMUELS, The University of Chicago, Booth School of Business, Chicago, IL, USA
TATIANA SANDINO, Harvard University, Dept. of Accounting and Management, Boston, MA, USA
JALAL SANI, University of Illinois at Urbana-Champaign, Dept. of Accountancy, Champaign, IL, USA
KATHERINE SCHIPPER, Duke University, Fuqua School of Business, Durham, NC, 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
MANI SETHURAMAN, Cornell University, Dept. of Accounting, Ithaca, NY, USA
EWA SLETTEN, The Ohio State University, Dept. of Accounting and Management Information Systems, Columbus, OH, USA
KEVIN SMITH, Stanford University, Stanford Graduate School of Business, Stanford, CA, USA
SUHAS A. SRIDHARAN, Emory University, Dept. of Accounting, Atlanta, GA, USA
SARAH E. STEIN, Virginia Polytechnic Institute and State University, Dept. of Accounting and Information Systems, Blacksburg, VA, 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
ANDREW SUTHERLAND, Massachusetts Institute of Technology, Dept. of Accounting, Cambridge, MA, USA
JAYANTHI SUNDER, The University of Arizona, Dhaliwal-Reidy School of Accountancy, Tucson, AZ, USA
QUINN T. SWANQUIST, The University of Alabama, Culverhouse School of Accountancy, Tuscaloosa, AL, USA
IVO D. TAFKOV, Georgia State University, Robinson College of Business, School of Accountancy, Atlanta, GA, USA
DANIEL J. TAYLOR, University of Pennsylvania, The Wharton School, Philadelphia, PA, USA
SIEW HONG TEOH, University of California, Irvine, Paul Merage School of Business, Irvine, CA, USA
ANNE M. THOMPSON, University of Illinois at Urbana-Champaign, Dept. of Accountancy, Champaign, IL, USA
JACOB R. THORNOCK, Brigham Young University, School of Accountancy, Provo, UT, USA
XIAOLI TIAN, Georgetown University, Dept. of Accounting, Washington, DC, USA
KRISTY L. TOWRY, Emory University, Goizueta Business School, Atlanta, GA, USA
SARA TOYNBEE, The University of Texas at Austin, Dept. of Accounting, Austin, TX, USA
DAVID TSUI, University of Southern California, Dept. of Accounting, Los Angeles, CA, USA
JENNIFER W. TUCKER, University of Florida, Fisher School of Accounting, Gainesville, FL, USA
BRADY J. TWEDT, University of Oregon, School of Accounting, Eugene, OR, USA
STEVEN UTKE, University of Connecticut, Dept. of Accounting, Mansfield, CT, USA
RAHUL VASHISHTHA, Duke University, Fuqua School of Business, Durham, NC, USA
DUSHYANTKUMAR VYAS, University of Toronto, Dept. of Management, Toronto, ON, Canada
XUE WANG, The Ohio State University, Dept. of Accounting and Management Information Systems, Columbus, OH, USA
DANIEL D. WANGERIN, University of Wisconsin-Madison, Dept. of Accounting and Information Systems, Madison, WI, USA
CONSTANCE D. WEAVER, Texas A&M University, Mays Business School, College Station, TX, USA
LAURA A. WELLMAN, University of Oregon, Lundquist College of Business, Eugene, OR, 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
BRIAN WILLIAMS, Indiana University Bloomington, Kelley School of Business, Bloomington, IN, USA
RYAN J. WILSON, The University of Iowa, Dept. of Accounting, Iowa City, IA, USA
T. J. WONG, University of Southern California, Leventhal School of Accounting, Los Angeles, CA, USA
HOLLY I. YANG, Singapore Management University, Dept. of Accounting, Singapore
P. ERIC YEUNG, Cornell University, Johnson Graduate School of Management, Ithaca, NY, USA
TERI LOMBARDI YOHN, Emory University, Goizueta Business School, Atlanta, GA, USA
GWEN YU, University of Michigan, Dept. of Accounting, Ann Arbor, MI, USA
YONG YU, The University of Texas at Austin, Dept. of Accounting, Austin, TX, USA
SARAH L. C. ZECHMAN, University of Colorado Boulder, Leeds School of Business, Boulder, CO, USA
AMY Y. ZANG, The Hong Kong University of Science and Technology, Dept. of Accounting, Clear Water Bay, Hong Kong
GAOQING ZHANG, University of Minnesota, Dept. of Accounting, Minneapolis, MN, USA
IVY XIYING ZHANG, University of California, Riverside, Dept. of Accounting, Riverside, CA, USA
JIEYING ZHANG, The University of Texas at Dallas, Dept. of Accounting, Richardson, TX, USA
YUAN ZHANG, The University of Texas at Dallas, Dept. of Accounting, Richardson, TX, USA
CHRISTINA ZHU, University of Pennsylvania, The Wharton School, Philadelphia, PA, USA
WEI ZHU, University of Illinois at Urbana-Champaign, Gies College of Business, Dept. of Accountancy, Champaign, IL, USA