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Journal of Accounting Education
E. Kent St. Pierre School of Accounting James Madison University Harrisonburg, VA 22807
MANUSCRIPTS EDITOR Asht0n C. Bishop School of Accouming James Madison University Harrisonburg, VA 22807
James A. Anderson California Polytechnic State University
Richard E. Bak~ Northern Illinois University
Joseph H. Anthony Michigan State University
A. Faye Borthick University of Tennessee
Mehmet Canlar Plymouth State College
William K. C.m'ter University of Virginia Fred G. Davis University of North Texas
Curtis L. DeBerg California State University-Chico Eric Derma Brigham Young University
Karen A. Forfin University of Miami
Rebecca A. Ga lhn University of Houston-Clear Lake
Ray H. Garrison Brigham Young University
Dahli Gray American University
Lawrence H. Hammer Oklahoma State University
James E. Rebele Rutgers University
Bradley M. Roof James Mack'son University
Thomas W. Hall University of Texas at Arlington
Don R. Hansen Oklahoma State University
Roger H. Hermanson Georgia State University
Hartwell C. Herring, l i t University of Tennessee
Thomas P. Howard University of Missouri-Columbia Alan P. Johnson California State University
Amy H. Lau Oklahoma State University
W. Thomas Lin Univ. of Southern California
David Maloney University of klrginia
Gale E. Newel/ Western Michigan University
Pekin Ogan Indiana University
Kurt J. Party Arizona State University
Kevin D. Stocks Brigham Young University
David E. Stout Villanova University
James M. Reeve University of Tennessee
Debra L. Sanders Washington State University
Bill N. Schwartz Temple University
Hem 7 R. Schwarzbach University of Rhode Island
Robert E Sharp Otu'o University
Paul J. Street University of Georgia Mikel G. Tiller Indiana University
Thomas N. Tyson Clarkson University
Milton E Usry University of West Florida
Thomas C. Waller University of Hou~ton-Clear Lake
Ray O. Whittington San Diego State University
Edtto~al Ofl~ce: lourmd of Accounting Education, School of Accounting, /ames Madis~ Umv~sRy, Hmrisonberg. VA 22807 U.S.A.
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