Journal of Accounting and Public PolicyAims and ScopeThe Journal of Accounting and Public Policy publishes research papers focusing on the intersectionbetween accounting and public policy. Preference is given to papers illuminating, through theoreticalor empirical analysis, the effects of accounting on public policy and vice-versa. The journal includes asection entitled Accounting Letters. This section publishes short research articles that should notexceed approximately 3,000 words. The objective of this section is to facilitate the rapid disseminationof important accounting research.

Editor-in-Chief Editor

Lawrence A. Gordon Martin P. LoebUniversity of Maryland, College Park University of Maryland, College Park

Past Co-editor 1981–2001 Stephen E. Loeb

Editorial Board

Rashad Abdel-KhalikUniversity of Illinois atUrbana-Champaign

Joseph AharonyTel Aviv University

Anil AryaThe Ohio State University

Frances L. AyresUniversity of Oklahoma

William R. BaberGeorgetown University

Steven BalsamTemple University

Paul J. BeckUniversity of Illinois atUrbana-Champaign

Messod D. BeneishIndiana University

Al BhimaniLondon School of Economicsand Political Science

Germain B. BoerVanderbilt University

Michael BradburyMassey University

Robert M. BushmanUniversity of North Carolina,Chapel Hill

Donal ByardBaruch College, City University of New York

Salvador CarmonaInstituto de Empresa, Spain

Kevin C. W. ChenHong Kong University of Science and Technology

Robert H. ChenhallMonash University

Daniel CohenUniversity of Texas at Dallas

Mark A. CovaleskiUniversity of Wisconsin-Madison

Roger DebrecencyUniversity of Hawai‘i at Manoa

Dan S. DhaliwalUniversity of Arizona

Yuan DingChina Europe International BusinessSchool (CEIBS)

Augustine DuruAmerican University

Leslie EldenburgUniversity of Arizona

Ramy ElitzurUniversity of Toronto

Charles R. EnisPennsylvania State University

Haim FalkTechnion–Israel Institute of Technology

Michael FirthLingnan University

Jonathan GloverCarnegie-Mellon University

Michael H. GranofUniversity of Texas at Austin

Dana R. HermansonKennesaw State University

John W. HillIndiana University

Ole-Kristian HopeUniversity of Toronto

Yuji IjiriCarnegie Mellon University

Prem JainGeorgetown University

Ronald R. KingWashington University

Morris KleinerUniversity of Minesota

Irvine LapsleyThe University of Edinburgh

David F. LarckerStanford University

Frederick W. LindahlGeorge Washington University

Stephen E. LoebUniversity of Maryland, College Park

Y. T. MakNational University of Singapore

Geoff MeeksUniversity of Cambridge

Yaw M. MensahRutgers University-New Brunswick

Lokman MiaGriffith University, Australia

Patricia C. O’BrienUniversity of Waterloo

Zoe-Vonna PalmroseUniversity of Southern California

James M. PattonUniversity of Pittsburgh

Grace PownallEmory University

Jamie PrattIndiana University

Suresh RadhakrishnanUniversity of Texas at Dallas

K. K. RamanUniversity of North Texas

John R. RobinsonUniversity of Texas, Austin

Joshua RonenNew York University

William J. RulandBaruch College, City University

of New York

Robert W. ScapensUniversity of Manchester

Stephen E. SefcikUniversity of Washington

Terry ShevlinUniversity of Washington

Dan A. SimunicThe University of British Columbia

Hollis SkaifeUniversity of Wisconsin-Madison

Naomi S. SoderstromUniversity of Colorado at Boulder

Theodore SougiannisUniversity of Illinois at

Urbana-Champaign

Sri SridharanNorthwestern University

Andrew W. StarkManchester Business School

Herve StolowyHEC School of Management, Paris

Mary StoneUniversity of Alabama

Shyam SunderYale University

Charles W. SwensonUniversity of Southern California

Rahul TelangCarnegie-Mellon University

Brett TruemanUniversity of California-Los Angeles

Nikos VafeasUniversity of Cyprus

Geoffrey WhittingtonUniversity of Cambridge

John J. WildUniversity of Wisconsin-Madison

Tak-jun WongChinese University of Hong Kong

S. David YoungINSEAD, France

Stephen A. ZeffRice University