Journal of Accounting and Public Policy

Editor-in-Chief Lawrence A. Gordon University of Maryland, College Park, MD, USA, Editor Martin Loeb University of Maryland, College Park, MD, USA, Editorial Board R. Abdel-Khalik Champaign, IL, USA, J. Aharony Tel Aviv University, Tel-Aviv, Israel, H. Ashbaugh-Skaife University of Wisconsin at Madison, Madison, WI, USA, A. Ayra Ohio State University, Columbus, OH, USA, F. Ayres The University of Oklahoma, Norman, NORMAN, OK, USA, W. Baber Georgetown University, Washington, DC, USA, S. Balsam Temple University, Philadelphia, PA, USA, P. Beck University of Illinois at Urbana-Champaign, Urbana, IL, USA, M. Beneish Indiana University, Indianapolis, IN, USA, A. Bhimani London School of Economics, London, UK, G. Boer Vanderbilt University, Nashville, TN, USA, M. Bradbury Massey University, Auckland, New Zealand, R. Bushman University of North Carolina School of Medicine, Chapel Hill, NC, USA, S. Carmona IE Business School, Madrid, Spain, K. Chen Hong Kong University of Science & Technology, Kowloon, Hong Kong, R. Chenhall Monash University, Clayton, Australia, D. Cohen University of Texas at Dallas, Richardson, USA, M. Covaleski University of Wisconsin at Madison, Madison, WI, USA, R. Debreceny University of Hawaii at Mãnoa, Honolulu, HI, USA, D. Dhaliwal University of Arizona, Tucson, AZ, USA, Y. Ding China Europe International Business School (CEIBS), Shanghai, China, A. Duru The American University, Washington, DC, USA, L. Eldenburg University of Arizona, Eller College of Management, Tucson, AZ, USA, R.R. Elitzur University of Toronto, Toronto, ON, Canada, C. R. Enis Pennsylvania State University, University Park, PA, USA, H. Falk Technion - Israel Institute of Technology, Haifa, Israel, J. Glover Carnegie Mellon University, Pittsburgh, PA, USA, M. Granof The University of Texas at Austin, Austin, TX, USA, D.R. Hermanson Kennesaw State University, Kennesaw, GA, USA, J. Hill Indiana University, Indianapolis, IN, USA, O. Hope University of Toronto, Toronto, Canada, Y. Ijiri Carnegie Mellon University, Pittsburgh, PA, USA, P. Jain Georgetown University, Washington, DC, USA, R. King Washington University in St. Louis, St Louis, MO, USA, M. Kleiner University of Minnesota, Minneapolis, USA, I. Lapsley University of Edinburgh, Edinburgh, UK, D. Larcker Stanford University, Stanford, CA, USA, F. Lindahl George Washington University, Washington, DC, USA, S.E. Loeb University of Maryland, College Park, MD, USA, Y. Mak National University of Singapore (NUS), Singapore, Singapore, G. Meeks University of Cambridge, Cambridge, England, UK, Y. Mensah Rutgers University at New Brunswick, Newark, NJ, USA, L. Mia Griffith University, Nathan, Australia, B. Miller University of California at Los Angeles (UCLA), Los Angeles, CA, USA, P. O'Brien University of Waterloo, WATERLOO, ON, Canada, Z. Palmrose USC Marshall School of Business, Los Angeles, CA, USA, J. Patton University of Pittsburgh, Pittsburgh, PA, USA, G. Pownall Emory University, Atlanta, GA, USA, J. Pratt Indiana University, Indianapolis, IN, USA, S. Radhakrishnan University of Texas at Dallas, Richardson, USA, K. Raman University of North Texas, Denton, TX, USA, J. Robinson The University of Texas at Austin, Austin, TX, USA, J. Ronen New York University, New York, NY, USA, W. Ruland New York, USA, R. Scapens Lymm, Cheshire, England, UK, S. Sefcik University of Washington, Seattle, WA, USA, T. Shevlin University of Washington, Seattle, WA, USA, D.A. Simunic University of British Columbia, Vancouver, BC, Canada, N. Soderstom University of Colorado Boulder, Boulder, CO, USA, T. Sougiannis University of Illinois at Urbana-Champaign, Champaign, IL, USA, S. Sridharan Northwestern University, Evanston, IL, USA, A. Stark University of Manchester, Manchester, England, UK, H. Stoloway HEC Paris, Jouy en Josas, France, M. Stone University of Alabama, Tuscaloosa, AL, USA, S. Sunder Yale University, New Haven, CT, USA, C. Swenson University of Southern California (USC), Los Angeles, CA, USA, R. Telang Carnegie Mellon University, Pittsburgh, PA, USA, B. Trueman University of California at Berkeley, Berkeley, CA, USA, N. Vafeas University of Cyprus, Nicosia, Cyprus, G. Whittington University of Cambridge, Cambridge, UK, J. Wild University of Wisconsin at Madison, Madison, WI, USA, T.J. Wong Hong Kong University of Science & Technology, Kowloon, Hong Kong, S.D. Young