Senior Editor:
JANET ANN SAMUELS, Arizona State University, School of Accountancy, Tempe, AZ, USA
Editors:
ELLEN E. BEST, University of North Georgia, Dept. of Accounting, Dahlonega, GA, USA
ALLEN D. BLAY, Florida State University, Dept. of Accounting, Tallahassee, FL, USA
ALISA G. BRINK, Virginia Commonwealth University, Department of Accounting, Richmond, VA, USA
VEENA L. BROWN, University of Wisconsin-Milwaukee, Lubar College of Business, Department of Accounting, Milwaukee, WI, USA
JULIA M. CAMP, Providence College, Dept. of Accountancy, Providence, RI, USA
KIRSTEN A. COOK, Texas Tech University, Dept. of Accounting, Lubbock, TX, USA
CHRISTINE A. DENISON, Iowa State University, Dept. of Accounting, Ames, IA, USA
RANDAL J. ELDER, The University of North Carolina at Greensboro, Dept. of Accounting and Finance, Greensboro, NC, USA
ADAM J. GREINER, University of Denver, School of Accountancy, Denver, CO, USA
STEPHANIE DEHNING GRIMM, University of St. Thomas, Dept. of Accounting, Minneapolis, MN, USA
KERRY K. INGER, Auburn University, School of Accountancy, Auburn, AL, US
JOANNE C. JONES, York University, School of Administrative Studies, Toronto, Ontario, Canada
ANDREA SEATON KELTON, Middle Tennessee State University, Dept. of Accounting, Murfreesboro, TN, USA
MARK J. KOHLBECK, Florida Atlantic University, School of Accounting, Boca Raton, FL, USA
NICHOLAS MCGUIGAN, Monash University, Dept. of Accounting, Melbourne, Victoria, Australia
DEREK K. OLER, Texas Tech University, Rawls College of Business, Lubbock, TX, USA
GABRIEL D. SAUCEDO, Seattle University, Albers School of Business and Economics, Seattle, WA, USA
MEREDITH THARAPOS, RMIT University, College of Business and Law, Melbourne, Victoria, Australia
DAVID A. WOOD, Brigham Young University, School of Accountancy, Provo, UT, USA
ADRIAN ZICARI, ESSEC Business School, Department of Accounting and Management Control, Cergy, France
Editorial Board:
MOLLIE T. ADAMS, Missouri State University, School of Accountancy, Springfield, MO, USA
LINDSAY M. ANDIOLA, Virginia Commonwealth University, Dept. of Accounting, Richmond, VA, USA
PENELOPE (PENNIE) L. BAGLEY, Appalachian State University, Dept. of Accounting, Boone, NC, USA
GERHARD BARONE, Gonzaga University, Dept. of Accounting, Spokane, WA, USA
EVA BLONDEEL, Ghent University, Department of Accountancy, Corporate Finance and Taxation, Ghent, Belgium
MARIANNE BRADFORD, North Carolina State University, Poole College of Management, Raleigh, NC, USA
KRISTINE BRANDS, U.S. Air Force Academy, Department of Management, Colorado Springs, CO, USA
WILLIAM D. BRINK, Miami University, Dept. of Accountancy, Oxford, OH, USA
ALBIE BROOKS, University of Melbourne, Department of Accounting and Business, Parkville, VIC, Australia
KATHERINE CAMPBELL, University of North Dakota, Nistler College of Business and Public Administration, Department of Accountancy and Information Systems, Grand Forks, ND, USA
HILDA E. CARRILLO, University of Louisville, College of Business, School of Accountancy, Louisville, KY, USA
MEGHANN CEFARATTI, Northern Illinois University, Dept. of Accountancy, DeKalb, IL, USA
CHRISTINE CHENG, University of Mississippi, Patterson School of Accountancy, Oxford, MS, USA
KIMBERLY SWANSON CHURCH, Missouri State University, Dept. of Accountancy, Springfield, MO, USA
MICHELLE C. DIAZ, Texas A&M University, Dept. of Accounting, College Station, TX, USA
MARTIN BUD FENNEMA, Florida State University, Dept. of Accounting, Tallahassee, FL, USA
NICHOLAS J (NICK) FESSLER, Western Kentucky University, Dept. of Accounting, Bowling Green, KY, USA
GARY M. FLEISCHMAN, Texas Tech University, Dept. of Accounting, Lubbock, TX, USA
TIMOTHY J. FOGARTY, Case Western Reserve University, Weatherhead School, Cleveland, OH, USA
MITCHELL A. (MITCH) FRANKLIN, Le Moyne College, Dept. of Accounting, Fayetteville, NY, USA
ALEXANDER L. GABBIN, James Madison University, Dept. of Accounting, Harrisonburg, VA, USA
JOANNA L. GARCIA, John Carroll University, Dept. of Accountancy, University Heights, OH, USA
JOANNA GOLDEN, University of Memphis, Crews School of Accountancy, Memphis, TN, USA
SAVANNAH (YUANYUAN) GUO, University of Nevada, Reno, Dept. of Accounting and Information Systems, Reno, NV, USA
STEPHANIE A. HAIRSTON, Georgia Southern University, Parker College of Business, School of Accountancy, Statesboro, GA, USA
M. KATHLEEN HARRIS, Washington State University, Dept. of Accounting, Pullman, WA, USA
DANA R. HERMANSON, Kennesaw State University, Dept. of Accounting, Kennesaw, GA, USA
MEGAN F. HESS, Washington and Lee University, Williams School of Commerce, Economics, and Politics, Accounting and Finance Department, Lexington, VA, USA
JULIA L. HIGGS, Florida Atlantic University, School of Accounting, Boca Raton, FL, USA
DIANE J. JANVRIN, Iowa State University, Dept. of Accounting, Ames, IA, USA
ERIN E. JORDAN, Arizona State University, School of Accountancy, Tempe, AZ, USA
SARA R. KERN, Gonzaga University, School of Business Administration, Spokane, WA, USA
KAREN A. KITCHING, George Mason University, Dept. of Accounting, Fairfax, VA, USA
JOLEEN KREMIN, Portland State University, School of Business Administration, Portland, OR, USA
LORRAINE S. LEE, University of North Carolina Wilmington, Cameron School of Business, Department of Accountancy and Business Law, Wilmington, NC, USA
CAMILLO LENTO, Lakehead University, Faculty of Business Administration, Thunder Bay, Ontario, Canada
BRAD LINDSEY, Utah State University, Department of Accounting, Logan, UT, USA
SERENA LOFTUS, Kent State University, Dept. of Accounting, Kent, OH, USA
JAMES H. LONG, Auburn University, School of Accountancy, Auburn, AL, USA
TINA M. LORAAS, Auburn University, Harbert College of Business, School of Accountancy, Auburn, AL, USA
MARTA MACIAS, Universidad Carlos III de Madrid, Dept. of Business Administration, Madrid, Spain
PAUL E. MADSEN, University of Florida, Fisher School of Accounting, Gainesville, FL, USA
MARY E. MARSHALL, Portland State University, School of Business, Portland, OR, USA
STEPHANI MASON, DePaul University, School of Accountancy and MIS, Chicago, IL, USA
DAWN W. MASSEY, Fairfield University, Dept. of Accounting, Fairfield University, CT, USA
BRIAN MCALLISTER, University of Colorado Colorado Springs, Dept. of Accounting, Colorado Springs, CO, USA
CASEY J. MCNELLIS, Gonzaga University, School of Business Administration, Spokane, WA, USA
LASSE MERTINS, Johns Hopkins University, Dept. of Faculty and Research, Baltimore, MD, USA
REBEKAH MOORE, James Madison University, College of Business, Harrisonburg, VA, USA
JENNIFER M. MUELLER-PHILLIPS, Auburn University, Raymond J. Harbert College of Business, Auburn, AL, USA
NOAH MYERS, Utah Valley University, Dept. of Accounting, Orem, UT, USA
CHRISTINE NOVAK, Le Moyne College, Dept. of Accounting, Syracuse, NY, USA
MICHAEL E. OZLANSKI, Susquehanna University, Sigmund Weis School of Business, Selinsgrove, PA, USA
KIRAN PARTHASARATHY, University of Houston, Bauer College of Business, Department of Accountancy and Taxation, Houston, TX, USA
BRANDIS PHILLIPS, North Carolina Agricultural and Technical State University, School of Business & Economics, Greensboro, NC, USA
ROBYN L. RASCHKE, University of Nevada Las Vegas, Dept. of Accounting, Las Vegas, NV, USA
TIMOTHY J. RUPERT, Northeastern University, Dept. of Accounting, Boston, MA, USA
MARYAM SAFARI, RMIT University, College of Business and Law, Melbourne, VIC, Australia
JENNIFER KAHLE SCHAFER, Kennesaw State University, Dept. of Accounting, Kennesaw, GA, USA
KECIA WILLIAMS SMITH, North Carolina A&T State University, Dept. of Accounting and Finance, Greensboro, NC, USA
THOMAS J. (TOM) SMITH, University of South Florida, Dept. of Accounting, Tampa, FL, USA
MATTHEW SOOY, University of Western Ontario, Ivey Business School, London, ONT, Canada
JAYSON TALAKAI, Utah State University, School of Accountancy, Logan, UT, USA
PETER M. THEURI, Northern Kentucky University, Dept. of Accountancy, Highland Heights, KY, USA
WAYNE B. THOMAS, University of Oklahoma, Dept. of Accounting, Norman, OK, USA
LISA M. VICTORAVICH, University of Denver, Dept. of Accounting, Denver, CO, USA
MARCIA WATSON, Trinity University, Dept. of Accounting, San Antonio, TX, USA
TAMMY R. WAYMIRE, Middle Tennessee State University, Jones College of Business, Murfreesboro, TN, USA
AMANDA L. WILFORD, Southern Utah University, Dept. of Accounting, Cedar City, UT, USA
YAN ZHANG, New Mexico State University, Dept. of Accounting, Las Cruces, NM, USA
Past Editors:
1983-1985 Richard J. Murdock
1986-1988 Robert W. Ingram
1989-1991 Daniel L. Jensen
1992-1995 Frederick L. Neumann
1996-1998 Wanda A. Wallace
1999-2001 David E. Stout
2002-2004 Thomas P. Howard
2005-2007 Sue Pickard Ravenscroft
2008-2010 E. Kent St. Pierre
2011-2013 William R. Pasewark
2014-2016 Lori Holder-Webb
2016-2019 Valaria P. Vendrzyk
2019-2021 Elizabeth Dreike Almer