Journal of Corporate Accounting & Finance

Cover image for Vol. 25 Issue 6

Edited By: Paul Munter

Online ISSN: 1097-0053

Editorial Board

E d i t o r - i n - C h i e f :
Paul Munter

E d i t o r :
Edward J. Stone

C o s t  M a n a g e m e n t  E d i t o r :
Barry Brinker

E d i t o r i a l   A d v i s o r y   B o a r d

Carol Ashley
Assistant Controller
Dow Chemical Company
Midland, MI

Robert D. Buchanan
Senior Assistant Controller
Aluminum Company of America
Pittsburgh, PA

Harold Dankner
Retired Partner
PricewaterhouseCoopers, LLP
Washington, DC

Kenneth Domingues
Senior Vice President
Franklin Resources, Inc.
San Mateo, CA

Simon C. Dzeng
Deloitte & Touche Management Consulting Co., Ltd.
Taipei, Taiwan

Mary Finan
Retired Partner
Ernst & Young
New York, NY 

Stephen R. Goldberg
Chairman — Department of Accounting
Grand Valley State University
Grand Rapids, MI

Marguerite R. Griffin
Controller — Financial Architecture
AT&T Global Business Communications
Systems Finance
Parsippany, NJ

Jerry C.Y. Han
Professor — School of Business
The University of Hong Kong
Pokfulam, Hong Kong

Wayne A. Kolins
National Director of Accounting and Audting
BDO Seidman, LLP
New York, NY

William Rea Lalli
Chairman and CEO
New Rochelle, NY

Benjamin Neuhausen
National Director of Accounting
BDO Seidman, LLP
Chicago, IL

Steve Player
Managing Director
The Player Group, LLC
Dallas, TX

Amy A. Ripepi
Managing Director
Financial Reporting Advisors, LLC
Chicago, IL 

Anand Sanwal
Managing Director
New York, NY

Caroline D. Strobel
Professor — College of Business Administration
University of South Carolina
Columbia, SC

J o u r n a l   P r o d u c t i o n

John Wiley & Sons
Elizabeth Gongde
The Journal of Corporate Accounting & Finance