Editor

HUGHLENE A. BURTON, The University of North Carolina at Charlotte, Belk College of Business, Department of Accounting, Charlotte, NC, USA

Editorial Advisory and Review Board

JULIA M. CAMP, Providence College, School of Business, Department of Accountancy, Mansfield, MA, USA

VALRIE CHAMBERS, Stetson University, ME Rinker Sr. Institute of Tax and Accountancy, DeLand, FL, USA

MARK J. COWAN, Boise State University, College of Business and Economics, Department of Accountancy, Boise, ID, USA

BRADRICK M. CRIPE, Northern Illinois University, College of Business, Department of Accountancy, DeKalb, IL, USA

ANTHONY P. (TONY) CURATOLA, Drexel University, LeBow College of Business, Department of Accounting, Villanova, PA, USA

JOHN J. MASSELLI, Texas Tech University, Rawls College of Business, School of Accounting, Lubbock, TX, USA

BRIGITTE W. MUEHLMANN, Babson College, Division of Accounting and Law, Waltham, MA, USA

NANCY B. NICHOLS, James Madison University, College of Business, Harrisonburg, VA, USA

KENNETH N. ORBACH, Florida Atlantic University, College of Business, School of Accounting, Boca Raton, FL, USA

SONJA PIPPIN, University of Nevada, Reno, College of Business, Department of Accounting, Reno, NV, USA

JOHN R. ROBINSON, Texas A&M University, Mays Business School, Department of Accounting, College Station, TX, USA

EDWARD J. SCHNEE, The University of Alabama, Culverhouse College of Business, School of Accountancy, Tuscaloosa, AL, USA

W. EUGENE SEAGO, Virginia Polytechnic Institute and State University, Pamplin College of Business, Department of Accounting and Information Systems, Blacksburg, VA, USA