 |  |  |  |  |  |  | JOURNAL OF ACCOUNTING AND ECONOMICS |  |  |  |  |  |  |
|  | |  | Editorial Board |  | Editors: |  | | R. L. Watts | Sloan School of Management, Massachusetts Institute of Technology, Cambridge, MA 02142, USA
|  | | J. L. Zimmerman | William E. Simon Graduate School of Business Administration, University of Rochester, Rochester, NY 14627, USA
|  | | R.W. Holthausen | The Wharton School, University of Pennsylvania, Philadelphia, PA 19108, USA
|  | | S.P. Kothari | Barclays Global Investors
|  | | T.Z. Lys | Kellogg School of Management, Northwestern University, Evanston, IL 60208, USA
|  | Editorial Assistant: |  | | G.L. Pratt | JAE, William E. Simon Graduate School of Business Administration, University of Rochester, Rochester, NY 14627, USA., Email: gail.pratt@simon.rochester.edu
|  | Associate Editors: |  | | S. Basu | Temple University, Philadelphia, PA, USA
|  | | A. Beatty | The Ohio State University, University Park, USA
|  | | M. Bradshaw | Harvard Business School, Boston, MA, USA
|  | | J. Brickley | University of Rochester, NY, USA
|  | | R. Bushman | University of North Caronlina, Chapel Hill, NC, USA
|  | | C.J.P. Chen | City University of Hong Kong, Hong Kong, China
|  | | J. Core | University of Pennsylvania, PA, USA
|  | | M. DeFond | University of Southern California, Los Angeles, CA, USA
|  | | R.A. Dye | Northwestern University, Evanston, IL, USA
|  | | R. Frankel | Washington University, St. Louis, MO, USA
|  | | W.R. Guay | University of Pennsylvania, Philadelphia, PA, USA
|  | | M. Hanlon | University of Michigan Business School, Ann Arbor, MI, USA
|  | | S. Huddart | Pennsylvania State University, University Park, PA, USA
|  | | D.F. Larcker | Stanford University, USA
|  | | C. Leuz | University of Chicago, IL, USA
|  | | K. Lo | The University of British Columbia, Vancouver, BC, USA
|  | | R.P. Magee | Northwestern University, Evanston, IL, USA
|  | | E.L. Maydew | University of North Carolina, Chapel Hill, NC, USA
|  | | K. Petroni | Michigan State University, East Lansing, MI, USA
|  | | J. Piotroski | Stanford University, USA
|  | | C.M. Schrand | University of Pennsylvania, Philadelphia, PA, USA
|  | | T. Shevlin | University of Washington, Seattle, WA, USA
|  | | R.G. Sloan | Barclays Global Investors
|  | | R.E. Verrecchia | University of Pennsylvania, Philadelphia, PA, USA
|  | | L. Vincent | Northwestern University, Evanston, IL, USA
|  | | C. Wasley | University of Rochester, NY, USA
|  | | J.P. Weber | Massachusetts Institute of Technology, Cambridge, MA, USA
|  | | J. Wu | University of Rochester, NY, USA
|  | | P. Wysocki | Massachusetts Institute of Technology, Cambridge, MA, USA
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