Research in Accounting Regulation

Editor G Previts Case Western Reserve University, Cleveland, OH, USA, Editorial Board U. Anderson University of Texas at Austin, Austin, TX, USA, A.D. Bailey, Jr. University of Illinois at Urbana-Champaign, Champaign, IL, USA, D. Beresford University of Georgia, Athens, GA, USA, S. Carmona IE Business School, Madrid, Spain, G. Dean University of Sydney, Sydney, NSW, Australia, R. Edwards Cardiff University, Cardiff, UK, R. Elam University of Mississippi, MS, USA, O.F. Graves University of North Texas, Denton, TX, USA, W. Holder University of Southern California (USC), Los Angeles, CA, USA, R. Houston University of Alabama, Tuscaloosa, AL, USA, D. Jensen Ohio State University, Columbus, OH, USA, D. Landsittel Private Practice, USA,, H. Okano Osaka City University, Sumiyoshi, Osaka, Japan, J. Patton University of Pittsburgh, Pittsburgh, PA, USA, D. Pearson Washington University in St. Louis, St. Louis, MO, USA, T. Porcano Miami University, Oxford, OH, USA, A. Schneider Georgia Institute of Technology, Atlanta, GA, USA, P. Shane University of Colorado, Boulder, CO, USA, K. Shaw University of Missouri, Columbia, MO, USA, P. Simko University of Virginia, Charlottesville, VA, USA, U. Velury University of Delaware, Newark, DE, USA, J. Wallace Claremont Graduate University, Claremont, CA, USA, T. Warfield University of Wisconsin at Madison, Madison, WI, USA