The Editor of European Accounting Review wishes to acknowledge and thank the scholars cited at the beginning of this issue, who served as Associate Editors or Editorial Board Members in 2018. Without their help, European Accounting Review could not fulfill its mission.
List of Past Associate Editors, Ad-hoc Associate Editors and Guest Editors
The Editor of European Accounting Review wishes to acknowledge and thank the 10 following scholars, who contributed their time to handle manuscripts as Associate Editors, ad-hoc Associate Editors or Special Issue Guest Editors in 2018. Without their help, European Accounting Review could not fulfill its mission.
List of Reviewers
The Editor and Associate Editors of European Accounting Review wish to acknowledge and thank the 474 following scholars, who have contributed their time to review manuscripts in 2018. Without their help, European Accounting Review could not fulfill its mission.
Aggestam-Pontoppidan, Caroline
Copenhagen Business School
Ahrens, Thomas
United Arab Emirates University
Akins, Brian
Rice University
Albors-Garrigos, Jose
Universitat Politècnica de València
Ali, Muhammad Jahangir
La Trobe University
Amir, Eli
Tel Aviv University
Amiraslani, Hami
INSEAD
Anantharaman, Divya
Rutgers Business School
Andon, Paul
UNSW Business School
André, Paul
HEC Lausanne, University of Lausanne
Arnold, Markus
University of Bern
Arvidsson, Susanne
Lund Universitet Ekonomihogskolan
Athanasakou, Vasiliki
London School of Economics and Political Science
Atwood, TJ
University of Arkansas
Baboukardos, Diogenis
University of Essex
Baginski, Stephen
University of Georgia
Bagnoli, Mark
Purdue University
Baker, Charles Richard
Adelphi University School of Business
Balakrishnan, Karthik
London Business School
Ballas, Apostolos
Athens University of Economics and Business
Baloria, Vishal P.
Boston College
Barker, Richard
University of Oxford Said Business School
Barr-Pulliam, Dereck
University of Wisconsin-Madison
Bastani, Spencer
Linnaeus University
Bauer, Andrew
University of Waterloo
Becker, Albrecht
Universität Innsbruck
Becker, Sebastian
HEC Paris
Bedard, Jean
Bentley University
Bedford, David
University of Technology Sydney
Beneish, Messod Daniel
Indiana University Kelley School of Business
Berland, Nicolas
Paris Dauphine University
Beuselinck, Christof
IESEG School of Management
Bianchi, Pietro
University of South Florida
Bicudo de Castro, Vincent
Deakin University
Bigus, Jochen
Freie Universität Berlin
Bilinski, Pawel
Cass Business School
Bissessur, Sanjay
University of Amsterdam Amsterdam Business School
Black, Dirk
University of Nebraska
Blaufus, Kay
Leibniz University Hanover
Bol, Jasmijn
Tulane University
Bonetti, Pietro
Universidad de Navarra IESE Business School
Bonsall, Samuel
Penn State Smeal College of Business
Bormann, Sara
Frankfurt School of Finance and Management
Bova, Francesco
University of Toronto
Bozanic, Zahn
The Ohio State University
Brennan, Niamh M.
University College Dublin
Breuer, Matthias
Columbia University
Brown, Stephen
University of Connecticut
Brüggen, Alexander
Maastricht University
Brühne, Alissa
LMU Munich
Burnett, Brian
Biola University Crowell School of Business
Byzalov, Dmitri
Temple University
Cadman, Brian
University of Utah
Cahan, Steven
University of Auckland
Cameran, Mara
Bocconi University
Camfferman, Kees
Vrije Universiteit Amsterdam
Canning, Mary
University College Dublin
Cano Rodriguez, Manuel
Universidad de Jaen
Capkun, Vedran
HEC Paris
Carabias, Jose
London School of Economics and Political Science
Carmona Ibanez, Pedro
University of Valencia
Cascino, Stefano
London School of Economics and Political Science
Chan, Derek
University of Hong Kong
Che, Limei
University of South-Eastern Norway
Chen, Chih Ying
Singapore Management University
Chen, Clara
University of Illinois at Urbana-Champaign
Chen, Hui
University of Zurich
Chen, Lucy Huajing
Villanova University
Chen, Po-Chang
Miami University
Chen, Xia
Singapore Management University
Chen, Zeyun
Texas Christian University
Chen, Zhihong
Hong Kong University of Science and Technology
Child, Travers
China Europe International Business School
Chircop, Justin
Lancaster University
Chiu, Tzu-Ting
Norwegian School of Economics (NHH)
Chow, Travis
Singapore Management University
Chung, Byung Hun
Nanyang Technological University
Chyz, James A.
University of Tennessee
Ciftci, Mustafa
American University of Sharjah School of Business and Management
Clarkson, Peter M.
The University of Queensland
Clatworthy, Mark Anthony
University of Bristol
Clune, Conor
UNSW Sydney
Cormier, Denis
UQAM
Correia, Maria
London School of Economics and Political Science
Costa, Ericka
University of Trento
Coulton, Jeff
UNSW Sydney
Dao, Mai
University of Toledo
Dargenidou, Christina
University of Exeter
Davila, Antonio
Universidad de Navarra IESE Business School
Davis, Angela
University of Oregon
De Andres, Javier
Universidad de Oviedo Facultad de Economia y Empresa
De Beelde, Ignace
Ghent University
De Vito, Antonio
WHU – Otto Beisheim School of Management
Dee, Carol
University of Colorado Denver
Dekeyser, Simon
KU Leuven
Dellaportas, Steven
RMIT University
Demere, Paul
University of Georgia
Demerjian, Peter
University of Washington
Dhole, Sandip
Monash University
Dickinson, Victoria
University of Mississippi
Dierynck, Bart
Tilburg University
Dikolli, Shane
University of Virginia
Dinh, Tami
University of St.Gallen
Donelson, Dain
University of Texas at Austin Red McCombs School of Business
Dong, Wang
Zhejiang University
Downar, Benedikt
Technische Universität München
Drake, Katharine
University of Arizona
Drienko, Jozef
Australian National University
Drymiotes, George
Texas Christian University
Duellman, Scott
Saint Louis University John Cook School of Business
Dumontier, Pascal
University Paris Dauphine
Durocher, Sylvain
University of Ottawa
Dyreng, Scott
Duke University
Ecker, Frank
Frankfurt School of Finance and Management
Edwards, Alex
University of Toronto Joseph L Rotman School of Management
Ege, Matthew S.
Texas A&M University
Einhorn, Eti
Tel Aviv University
Elsinger, Florian
RSM Erasmus University
Endenich, Christoph
ESSEC Business School
Erkens, Michael
Erasmus School of Economics
Ernstberger, Jürgen
Technische Universität München
Evans, Lisa
University of Stirling
Fabrizi, Michele
University of Padova
Fan, Yun
University of Texas at Arlington
Farshadfar, Shadi
Ryerson University
Faurel, Lucile
Arizona State University
Ferguson, Andrew
University of Technology Sydney
Ferres, Daniel
Universidad de Montevideo
Fiechter, Peter
University of Neuchatel
Filip, Andrei
ESSEC Business School
Florou, Annita
Universita Bocconi
Fogarty, Timothy
Case Western Reserve University
Franco, Francesca
London Business School
Franke, Benedikt
University of Mannheim
Fredriksson, Antti
University of Turku
Fülbier, Rolf Uwe
University of Bayreuth
Gabbioneta, Claudia
Newcastle University
Gaertner, Fabio
University of Wisconsin-Madison
Gallani, Susanna
Harvard Business School
Gallimberti, Carlo
Boston College Carroll School of Management
Garcia Lara, Juan Manuel
Universidad Carlos III de Madrid
Garcia-Meca, Emma
Technical University of Cartagena
Gassen, Joachim
Frankfurt School of Finance and Management
Gaulin, Mac
University of Utah David Eccles School of Business
Gendron, Yves
Université Laval
Ghosh, Aloke (Al)
Baruch College CUNY
Gipper, Brandon
Stanford University
Glaum, Martin
WHU – Otto Beisheim School of Management
Gold, Anna
Vrije Universiteit Amsterdam
Goldman, Nathan
The University of Texas at Dallas
Gomulya, David
Singapore Management University
Goncharov, Igor
Lancaster University Management School
Gong, Guojin
Penn State
Goretzki, Lukas
Stockholm School of Economics
Grabner, Isabella
WU Vienna
Granlund, Markus
University of Turku
Gul, Ferdinand
Deakin University
Habib, Ahsan
Massey University
Hall, Matthew
Monash University
Hamm, Sophia
The Ohio State University
Han, Jun
The University of Hong Kong
Hannan, Lynn
Tulane University
Hansen, Allan
Copenhagen Business School
Hansen, Stephen
University of Southern Maine
Hardeck, Inga
Universität Siegen Fakultat Wirtschaftswissenschaften Wirtschaftsinformatik und Wirtschaftsrecht
Hardies, Kris
University of Antwerp
Hartmann, Frank
RSM Erasmus University
HassabElnaby, Hassan
The University of Toledo
Hay, David
University of Auckland
He, Jing
University of Delaware
He, Wen
University of Queensland
Henri, Jean-François
Université Laval
Henry, Elaine
Stevens Institute of Technology
Hesford, James
University of Lethbridge
Hitz, Jörg-Markus
University of Goettingen
Hodder, Leslie
Indiana University
Holland, Kevin
Cardiff University
Hollander, Stephan
Tilburg University
Holzhacker, Martin
Michigan State University
Hombach, Katharina
Frankfurt School of Finance and Management
Hopkins, Patrick
Indiana University
Hopper, Trevor
University of Sussex
Hoque, Zahirul
La Trobe University
Hsu, Charles
Hong Kong University of Science and Technology
Hu, Danqi
Northwestern University Kellogg School of Management
Huang, Shawn X.
Arizona State University
Hui, Kai Wai
The University of Hong Kong
Hummel, Katrin
University of Zurich
Humphrey, Christopher
Alliance Manchester Business School
Ibrahim, Salma
Kingston University London
Ikäheimo, Seppo
Aalto University
Imam, Shahed
Warwick Business School
Isidro, Helena
ISCTE-IUL Instituto Universitário de Lisboa
Isin, Adnan
University of Exeter
Jeacle, Ingrid
University of Edinburgh Business School
Johansen, Thomas
Copenhagen Business School
Johansson, Tobias
Örebro University
Johnson, Eric N.
University of Wyoming
Jorgensen, Bjorn
London School of Economics and Political Science
Journeault, Marc
Université Laval
Jung, Michael
University of Michigan
Järvinen, Janne
University of Oulu
Järvinen, Tuukka
University of Vaasa
Kama, Itay
Tel Aviv University – Leon Recanati Graduate School of Business Administration
Kang, Tony
University of Nebraska – Lincoln
Kari, Seppo
VATT Institute for Economic Research
Kausar, Asad
American University
Kelly, Patrick J.
University of Melbourne Faculty of Business and Economics
Khalifa, Rihab
United Arab Emirates University
Khan, Arifur
Deakin University
Khurana, Inder
University of Missouri
Kihn, Lili-Anne
University of Tampere
Kim, Robert
University of Massachusetts Boston
Kim, Sangwan
University of Massachusetts Boston
Kimbrough, Michael D.
University of Maryland at College Park
Kiosse, Vicky
University of Exeter
Koch, Christopher
University of Mainz
Koharki, Kevin
Purdue University
Kraft, Pepa
HEC Paris
Kravet, Todd
University of Connecticut
Kulp, Susan
George Washington University School of Business
Kusnadi, Yuanto
Singapore Management University
Lai, Karen
Deakin University
Lanis, Roman
University of Technology Sydney
Larson, Chad
University of Houston CT Bauer College of Business
Lasfer, Meziane
Cass Business School
Laurie, Burney
Baylor University
Lawrence, Alastair
London Business School
Lee, Edward
Alliance Manchester Business School
Lee, Joshua
University of Georgia
Lee, Lian Fen
Boston College
Lee, Lorraine
University of North Carolina Wilmington
Lee, Yong Gyu
Seoul National University
Lehavy, Roby
University of Michigan
Lepori, G. M.
Keele University Keele Management School
Lesage, Cédric
Concordia University
Leung, Edith
Erasmus School of Economics
Li, Bing
City University of Hong Kong
Li, Edward
Baruch College Zicklin School of Business
Li, Shelley
University of Southern California
Li, Yue
University of Toronto
Lillis, Anne
University of Melbourne
Lim, Chee Yeow
Singapore Management University
Lin, Steve
Florida international University
Linsley, Philip
University of York
Liu, Yang
University of Science and Technology of China
Liu, Zhenbin
Hong Kong Baptist University
Livne, Gilad
University of Exeter
Lo, Alvis
Boston College
Loehlein, Lukas
WHU – Otto Beisheim School of Management
Lopez, Dennis
University of Texas at San Antonio
Louis, Henock
Penn State Smeal College of Business
Loumioti, Maria
University of Texas at Dallas
Lourenco, Isabel
ISCTE-IUL Instituto Universitário de Lisboa
Lu, Hai
University of Toronto
Lukka, Kari
University of Turku
Lupu, Ioana
ESSEC Business School
Macciocchi, Daniele
University of Utah David Eccles School of Business
Magnan, Michel
Concordia University
Mahama, Habib
United Arab Emirates University
Mahieux, Lucas
Tilburg University
Mahlendorf, Matthias
Frankfurt School of Finance & Management
Major, Maria
Universidade Nova de Lisboa
Malagueño, Ricardo
University of East Anglia
Malsch, Bertrand
Smith School of Business at Queen's University
Markarian, Garen
WHU – Otto Beisheim School of Management
Markle, Kevin
University of Iowa
Markov, Stanimir
UT Dallas
Maroun, Warren
University of the Witwatersrand
Marques, Ana
Norwich Business School
Mashruwala, Raj
University of Calgary
Matejka, Michal
Arizona State University
Mathieu, Robert
Wilfrid Laurier University
Maurice, Jonathan
Toulouse School of Management, Université Toulouse 1 Capitole
McColgan, Patrick
Stratchclyde Business School
McConomy, Bruce
Wilfrid Laurier University
Meng, Xiaojing
New York University Stern School of Business
Mennicken, Andrea
London School of Economics and Political Science
Menon, Krishnagopal
Boston University
Mergenthaler, Rick
University of Arizona Eller College of Management
Merkley, Kenneth
Indiana University
Mescall, Devan
University of Saskatchewan
Michelon, Giovanna
University of Exeter
Milian, Jonathan
Florida International University
Minnis, Michael
University of Chicago Booth School of Business
Mittelbach-Hörmanseder, Stephanie
WU Vienna
Modell, Sven
Alliance Manchester Business School
Moilanen, Sinikka
University of Oulu
Moldovan, Rucsandra
Concordia University
Monroe, Gary
UNSW Sydney
Mouritsen, Jan
Copenhagen Business School
Mueller, Max
WHU – Otto Beisheim School of Management
Muslu, Volkan
University of Houston
Myllymäki, Emma-Riikka
Aalto University
Müller, Jens
Universität Paderborn
Neel, Michael
University of Houston CT Bauer College of Business
Nevries, Pascal
Universität Kassel
Ng, Jeffrey
Hong Kong Polytechnic University
Niemann, Rainer
University of Graz
Niskanen, Mervi
University of Eastern Finland
Novotny-Farkas, Zoltan
WU Vienna
Ntim, Collins
University of Southampton Faculty of Business and Law
Nègre, Emmanuelle
Toulouse School of Management, Université Toulouse Capitole
Oesch, David
University of Zurich
Ojala, Hannu
Aalto University School of Business
Ormazabal, Gaizka
IESE Business School
Orpurt, Steven
Arizona State University
Otley, David
Lancaster University Management School
Ouyang, Wenjing
University of the Pacific
Overesch, Michael
University of Cologne
Oyon, Daniel
HEC Lausanne, University of Lausanne
Pae, Suil
Sungkyunkwan University
Parbonetti, Antonio
University of Padova
Patelli, Lorenzo
University of Denver
Patten, Dennis
Illinois State University
Paugam, Luc
HEC Paris
Pawliczek, Andrea
University of Missouri
Peltier, Elisabeth
Concordia University
Penalva, Fernando
IESE Business School
Peng, Xiaoxia
University of Utah
Peterson, Kyle
University of Oregon
Petruska, Karin A.
Youngstown State University
Pettinicchio, Angela
Bocconi University
Picard, Claire-France
Université Laval
Pierk, Jochen
Erasmus School of Economics
Pinsker, Rob
Florida Atlantic University
Platikanova, Petya
ESADE
Pollard, Troy
University of Alabama
Pope, Peter
Bocconi University
Prencipe, Annalisa
Bocconi University
Prochazka, David
University of Economics, Prague
Quattrone, Paolo
University of Edinburgh
Quick, Reiner
Darmtadt University of Technology
Radhakrishnan, Suresh
University of Texas at Dallas
Raffournier, Bernard
University of Geneva
Ramirez, Carlos
ESSEC Business School
Ratzinger-Sakel, Nicole V. S.
Universität Hamburg
Raval, Vivek
University of Illinois at Chicago
Raviv, Alon
Bar-Ilan University
Reimsbach, Daniel
Nijmegen School of Management, Radboud University
Rennekamp, Kristina
Cornell University S C Johnson College of Business
Ricceri, Federica
University of Padova
Richardson, Grant
Macquarie University
Riepe, Jan
Eberhard Karls Universität Tubingen
Robinson, John
Texas A&M University Mays Business School
Robinson, Leslie
Tuck School of Business at Dartmouth
Rodrigues, Lúcia
University of Minho
Rodríguez Bolívar, Manuel Pedro
University of Granada
Rohlfing-Bastian, Anna
Goethe-Universität Frankfurt am Main
Romi, Andrea
Texas Tech University
Roslender, Robin
University of Dundee
Rui, Oliver M.
China Europe International Business School
Safari, Maryam
RMIT University
Sahlström, Petri
University of Oulu
Saiewitz, Aaron
University of Nevada Las Vegas
Saouma, Richard
Michigan State University Eli Broad College of Business
Scarlat, Elvira
IE Business School
Schatt, Alain
HEC Lausanne, University of Lausanne
Schiller, Ulf
University of Basel
Schindler, Dirk
Norges Handelshoyskole
Schipper, Katherine
Duke University Fuqua School of Business
Schleicher, Thomas
University of Manchester
Schneider, Arnie
Georgia Institute of Technology
Schoute, Martijn
Vrije Universiteit Amsterdam
Schreck, Philipp
Martin-Luther-University Halle-Wittenberg
Schwab, Casey
Indiana University Kelley School of Business
Schäffer, Utz
WHU – Otto Beisheim School of Management
Schütt, Harm
Tilburg University Tilburg School of Economics and Management
Seidman, Jeri
University of Virginia
Sextroh, Christoph
Tilburg University
Shi, Haina
Fudan University
Shroff, Nemit
MIT
Simons, Dirk
Mannheim University
Simpson, Ana
London School of Economics and Political Science
Sobngwi, Christian
University of Texas Rio Grande Valley
Soderstrom, Naomi
University of Melbourne
Sofla, Amin
KU Leuven
Soin, Kim
University of Exeter
Song, Wei
Swansea University
Song, Yuanyang
East China University of Science and Technology
Soobaroyen, Teerooven
Essex Business School
Sougiannis, Theodore
University of Illinois at Urbana-Champaign
Speklé, Roland
Nyenrode Business University
Srivastava, Anup
University of Calgary
Stark, Andrew
Alliance Manchester Business School
Steele, Logan
Oregon State University
Stice-Lawrence, Lorien
University of Southern California
Stomberg, Bridget
Indiana University
Su, Jung-Bin
China University of Science and Technology
Suijs, Jeroen
Erasmus School of Economics
Sul, Edward
George Washington University
Sun, Amy
University of Houston
Sundgren, Stefan
Umeå School of Business, Economics and Statistics
Sureth-Sloane, Caren
Universität Paderborn
Svanstrom, Tobias
Umea School of Business and Economics
Sweeney, Breda
National University of Ireland Galway College of Business Public Policy and Law
Sánchez-Ballesta, Juan Pedro
Universidad de Murcia
Tafkov, Ivo
Georgia State University
Tama-Sweet, Isho
University of Montana
Tan, Hun-Tong
Nanyang Technological University
Tan, Kelvin Jui Keng
University of Queensland
Taylor, Stephen
University of Technology Sydney
Thevenot, Maya
Florida Atlantic University
Thoresen, Thor Olav
Statistics Norway
Thornock, Jacob
Brigham Young University
Tillema, Sandra
University of Groningen
Tremblay, Marie Soleil
Ecole nationale d’administration publique
Trombetta, Marco
IE Business School
Tsang, Albert
York University Schulich School of Business
Tuijn, Marcel
RSM Erasmus University
Twedt, Brady
University of Oregon
Tykvova, Tereza
University of Hohenheim
Tylaite, Milda
Stockholm School of Economics
Ullmann, Robert
Universität Augsburg Wirtschaftswissenschaftliche Fakultat
Urcan, Oktay
University of Illinois at Urbana-Champaign
Valentincic, Aljosa
University of Ljubljana
Van Caneghem, Tom
KU Leuven
Van Staden, Chris
AUT University
Van den Abbeele, Alexandra
KU Leuven
Vanderhaute, Marie-Laure
Vrije Universiteit Brussel
Vandervelde, Scott
University of South Carolina
Vanstraelen, Ann
Maastricht University
Verriest, Arnt
EDHEC Business School
Voeller, Dennis
Toulouse Business School
Vorst, Patrick
Maastricht University
Voulgaris, Georgios
University of Warwick
Vyas, Dushyantkumar
University of Toronto
Wahid, Aida
University of Toronto
Walker, Martin
Alliance Manchester Business School
Walker, Stephen
University of Edinburgh
Wang, Annika
University of Houston
Wang, Clare
University of Iowa
Wang, Elaine
University of Massachusetts Amherst
Watanabe, Olena
Iowa State University
Watts, Susan
Purdue University
Weber, David
University of Connecticut
Weiss, Dan
Tel Aviv University – Leon Recanati Graduate School of Business Administration
Wielhouwer, Jacco
Vrije Universiteit Amsterdam
Wiersma, Eelke
Vrije Universiteit Amsterdam
Wilder, W. Mark
University of Mississippi
Windisch, David
University of Graz
Wong, Jeffrey
Macquarie University Macquarie Graduate School of Management
Wong, Raymond
City University of Hong Kong
Wu, Donghui
Chinese University of Hong Kong
Wu, Xi
Central University of Finance & Economics
Wöhrmann, Arnt
Giessen University
Xiao, Xing
Tsinghua University
Xin, Baohua
University of Toronto Joseph L Rotman School of Management
Xu, Nianhang
Peking University
Yang, Rong
Rochester Institute of Technology
Ye, Minlei
University of Toronto
Young, Steven
Lancaster University Management School
Young, Suzanne
La Trobe University
Yu, Yangxin
City University of Hong Kong
Zechman, Sarah
University of Colorado Boulder Leeds School of Business
Zhang, Dana
Susquehanna University
Zhang, Haiwen
University of Minnesota Carlson School of Management
Zhang, Jieying
University of Texas at Dallas
Zhang, Le
Australian National University College of Business and Economics
Zhang, Ping
University of Toronto
Zhang, Tianyu
The Chinese University of Hong Kong
Zhang, Ting
University of Dayton
Zhang, Tracey
Singapore Management University
Zhang, Xinyu
Cornell University
Zhang, Yilei
University of North Carolina at Charlotte
Zhang, Yinqi
American University
Zheng, Liu
City University of Hong Kong
Zhou, Shan
University of Sydney Business School
Ziebart, Dave
University of Kentucky
de Kok, Ties
Tilburg University
de Villiers, Charl
The University of Auckland, and University of Pretoria
van Pelt, Victor
Tilburg University
van Rinsum, Marcel
RSM Erasmus University
van Veen-Dirks, Paula
University of Groningen