Description
Subscription prices are available upon
request from the Publisher or from the Elsevier Customer Service Department nearest you or from this journal’s website (http://www.elsevier.com/locate/aos). Further information
is available on this journal and other Elsevier products through Elsevier’s website: (http://www.elsevier.com). Subscriptions are accepted on a prepaid basis only and are entered on
a calendar year basis. Issues are sent by standard mail (surface within Europe, air delivery outside Europe). Priority rates are available upon request. Claims for missing issues
should be made within six months of the date of dispatch.
EDITOR IN CHIEF
Christopher Chapman: Copenhagen Business School, Copenhagen, Denmark
EDITORS
R.J. Bloom?eld
Cornell University, USA
W.F. Chua
University of New South Wales,
Australia
D.J. Cooper
University of Alberta, Canada
P.B. Miller
London School of Economics and Political
Science, UK
K. Robson
HEC, Paris, France
M.D. Shields
Michigan State University, USA
H. Tan
Nanyang Technological University,
Singapore
J. Young
University of New Mexico, USA
EDITORIAL BOARD
C.P. Agoglia
University of Massachusetts Amherst, USA
T. Ahrens
United Arab Emirates University, U.A.E.
S. Anderson
University of California-Davis, USA
M. Annisette
York University, Canada
R. Balakrishnan
University of Iowa, USA
A. Bhimani
London School of Economics and
Political Science, UK
J. Birnberg
University of Pittsburgh, USA
R. Bryer
University of Warwick, UK
C. Carter
Edinburgh University, UK
C.X. Chen
University of Illinois at Urbana-Champaign, USA
R. Chenhall
Monash University, Australia
C. Cooper
University of Strathclyde, UK
H.C. Dekker
Vrije Universiteit Amsterdam, Netherlands
M. Dirsmith
Pennsylvania State University, USA
S. Dikolli
Duke University, USA
W.N. Espeland
Northwestern University, USA
J. Fisher
Indiana University, USA
C. Free
University of New South Wales, Australia
T. Fogarty
Case Western Reserve University, USA
Y. Gendron
Universite´ Laval, Canada
R. Gray
University of St. Andrews, UK
M. Hall
London School of Economics and Political Science, UK
J. Hales
Georgia Institute of Technology, USA
J. Hammersley
University of Georgia, USA
L. Hannan
Tulane University, USA
R. Hat?eld
University of Alabama, USA
F. Hodge
University of Washington, USA
V.B. Ho?man
University of Pittsburgh, USA
P.E. Hopkins
Indiana University, USA
C. Ittner
University of Pennsylvania, USA
J. Jollineau
University of San Diego, USA
K.Kadous
Emory University, Atlanta, USA
R. Krishnan
Michigan State University, USA
L. Koonce
University of Texas at Austin, USA
X. Kuang
Georgia Institute of Technology, USA
D. Larcker
Stanford University, USA
R. Libby
Cornell University, USA
A.M. Lillis
University of Melbourne, Australia
M.G. Lipe
University of South Carolina, USA
J. Luft
Michigan State University, USA
K. Lukka
Turku School of Economics, Finland
D. MacKenzie
University of Edinburgh, UK
B. Malsch
Queen’s University, Canada
A. Mennicken
London School of Economics and Political Science,
UK
K. Merchant
University of Southern California, USA
M. Messner
University of Innsbruck, Austria
J. Meyer
Stanford University, USA
F. Moers
Universiteit Maastricht, Netherlands
D. Moser
University of Pittsburgh, USA
J. Mouritsen
Copenhagen Business School, Copenhagen, Denmark
M. Nelson
Cornell University, USA
B. O’Dwyer
University of Amsterdam, Netherlands
T. O’Leary
University of Manchester, UK
M. Peecher
University of Illinois, USA
M. Power
London School of Economics and
Political Science, UK
P. Quattrone
University of Edinburgh Business School, UK
A. Richardson
University of Windsor, Canada
J. Roberts
University of Sydney, Australia
K.L. Sedatole
Michigan State University, USA
I. Solomon
University of Illinois at Urbana-Champaign, USA
G. Sprinkle
Indiana University, USA
W. Tayler
Brigham Young University, USA
S. Toms
University of Leeds, UK
K. Towry
Emory University, USA
K. Trotman
University of New South Wales, Australia
J. Unerman
University of Manchester, UK
W.A. Van der Stede
London School of Economics, UK
H. Vollmer
Universita¨t Bielefeld, Germany
M. Walker
University of Manchester, UK
S. Walker
University of Edinburgh Business School, UK
M. Williamson
University of Texas at Austin, USA
M. Wouters
Karlsruhe Institute of Technology, Germany
S. Young
Lancaster University, UK
M. Zimbelman
Brigham Young University, USA
Publication information. Accounting, Organizations and Society (ISSN 0361-3682). For 2014, volume 39 (8 issues) is scheduled for publication. Subscription prices are available upon
request from the Publisher or from the Elsevier Customer Service Department nearest you or from this journal’s website (http://www.elsevier.com/locate/aos). Further information
is available on this journal and other Elsevier products through Elsevier’s website: (http://www.elsevier.com). Subscriptions are accepted on a prepaid basis only and are entered on
a calendar year basis. Issues are sent by standard mail (surface within Europe, air delivery outside Europe). Priority rates are available upon request. Claims for missing issues
should be made within six months of the date of dispatch.
Advertising information: If you are interested in advertising or other commercial opportunities please e-mail [email protected] and your inquiry will be passed to the
correct person who will respond to you within 48 hours.
Orders, claims, and journal inquiries: please contact the Elsevier Customer Service Department nearest you: St. Louis: Elsevier Customer Service Department, 3251 Riverport Lane,
Maryland Heights, MO 63043, USA; phone: (877) 8397126 [toll free within the USA]; (+1) (314) 4478878 [outside the USA]; fax: (+1) (314) 4478077; e-mail:
[email protected]. Oxford: Elsevier Customer Service Department, The Boulevard, Langford Lane, Kidlington, Oxford OX5 1GB, UK; phone: (+44)
(1865) 843434; fax: (+44) (1865) 843970; e-mail: [email protected]. Tokyo: Elsevier Customer Service Department, 4F Higashi-Azabu, 1-Chome Bldg,
1-9-15 Higashi-Azabu, Minato-ku, Tokyo 106-0044, Japan; phone: (+81) (3) 5561 5037; fax: (+81) (3) 5561 5047; e-mail: [email protected]. Singapore:
Elsevier Customer Service Department, 3 Killiney Road, #08-01 Winsland House I, Singapore 239519; phone: (+65) 63490222; fax: (+65) 67331510; e-mail:
[email protected].
1 The paper used in this publication meets the requirements of ANSI/NISO Z39.48-1992 (Permanence of Paper)
USA mailing notice: Accounting, Organizations and Society (ISSN 0361-3682) is published 8 issues per year (in January, February, April, May, July, August, October and
November) by Elsevier Ltd (The Boulevard, Langford Lane, Kidlington, Oxford OX5 1GB, UK). Periodical postage paid at Jamaica, NY 11431 and additional mailing o?ces
(not valid for journal supplements). USA POSTMASTER: Send change of address to Accounting, Organizations and Society, Elsevier Customer Service Department, 3251
Riverport Lane, Maryland Heights, MO 63043, USA.
AIRFREIGHT AND MAILING in USA by Air Business Ltd., c/o Worldnet Shipping Inc., 156-15, 146th Avenue, 2nd Floor, Jamaica, NY 11434, USA.
Ó 2014 Elsevier Ltd.
doc_799027246.pdf
Subscription prices are available upon
request from the Publisher or from the Elsevier Customer Service Department nearest you or from this journal’s website (http://www.elsevier.com/locate/aos). Further information
is available on this journal and other Elsevier products through Elsevier’s website: (http://www.elsevier.com). Subscriptions are accepted on a prepaid basis only and are entered on
a calendar year basis. Issues are sent by standard mail (surface within Europe, air delivery outside Europe). Priority rates are available upon request. Claims for missing issues
should be made within six months of the date of dispatch.
EDITOR IN CHIEF
Christopher Chapman: Copenhagen Business School, Copenhagen, Denmark
EDITORS
R.J. Bloom?eld
Cornell University, USA
W.F. Chua
University of New South Wales,
Australia
D.J. Cooper
University of Alberta, Canada
P.B. Miller
London School of Economics and Political
Science, UK
K. Robson
HEC, Paris, France
M.D. Shields
Michigan State University, USA
H. Tan
Nanyang Technological University,
Singapore
J. Young
University of New Mexico, USA
EDITORIAL BOARD
C.P. Agoglia
University of Massachusetts Amherst, USA
T. Ahrens
United Arab Emirates University, U.A.E.
S. Anderson
University of California-Davis, USA
M. Annisette
York University, Canada
R. Balakrishnan
University of Iowa, USA
A. Bhimani
London School of Economics and
Political Science, UK
J. Birnberg
University of Pittsburgh, USA
R. Bryer
University of Warwick, UK
C. Carter
Edinburgh University, UK
C.X. Chen
University of Illinois at Urbana-Champaign, USA
R. Chenhall
Monash University, Australia
C. Cooper
University of Strathclyde, UK
H.C. Dekker
Vrije Universiteit Amsterdam, Netherlands
M. Dirsmith
Pennsylvania State University, USA
S. Dikolli
Duke University, USA
W.N. Espeland
Northwestern University, USA
J. Fisher
Indiana University, USA
C. Free
University of New South Wales, Australia
T. Fogarty
Case Western Reserve University, USA
Y. Gendron
Universite´ Laval, Canada
R. Gray
University of St. Andrews, UK
M. Hall
London School of Economics and Political Science, UK
J. Hales
Georgia Institute of Technology, USA
J. Hammersley
University of Georgia, USA
L. Hannan
Tulane University, USA
R. Hat?eld
University of Alabama, USA
F. Hodge
University of Washington, USA
V.B. Ho?man
University of Pittsburgh, USA
P.E. Hopkins
Indiana University, USA
C. Ittner
University of Pennsylvania, USA
J. Jollineau
University of San Diego, USA
K.Kadous
Emory University, Atlanta, USA
R. Krishnan
Michigan State University, USA
L. Koonce
University of Texas at Austin, USA
X. Kuang
Georgia Institute of Technology, USA
D. Larcker
Stanford University, USA
R. Libby
Cornell University, USA
A.M. Lillis
University of Melbourne, Australia
M.G. Lipe
University of South Carolina, USA
J. Luft
Michigan State University, USA
K. Lukka
Turku School of Economics, Finland
D. MacKenzie
University of Edinburgh, UK
B. Malsch
Queen’s University, Canada
A. Mennicken
London School of Economics and Political Science,
UK
K. Merchant
University of Southern California, USA
M. Messner
University of Innsbruck, Austria
J. Meyer
Stanford University, USA
F. Moers
Universiteit Maastricht, Netherlands
D. Moser
University of Pittsburgh, USA
J. Mouritsen
Copenhagen Business School, Copenhagen, Denmark
M. Nelson
Cornell University, USA
B. O’Dwyer
University of Amsterdam, Netherlands
T. O’Leary
University of Manchester, UK
M. Peecher
University of Illinois, USA
M. Power
London School of Economics and
Political Science, UK
P. Quattrone
University of Edinburgh Business School, UK
A. Richardson
University of Windsor, Canada
J. Roberts
University of Sydney, Australia
K.L. Sedatole
Michigan State University, USA
I. Solomon
University of Illinois at Urbana-Champaign, USA
G. Sprinkle
Indiana University, USA
W. Tayler
Brigham Young University, USA
S. Toms
University of Leeds, UK
K. Towry
Emory University, USA
K. Trotman
University of New South Wales, Australia
J. Unerman
University of Manchester, UK
W.A. Van der Stede
London School of Economics, UK
H. Vollmer
Universita¨t Bielefeld, Germany
M. Walker
University of Manchester, UK
S. Walker
University of Edinburgh Business School, UK
M. Williamson
University of Texas at Austin, USA
M. Wouters
Karlsruhe Institute of Technology, Germany
S. Young
Lancaster University, UK
M. Zimbelman
Brigham Young University, USA
Publication information. Accounting, Organizations and Society (ISSN 0361-3682). For 2014, volume 39 (8 issues) is scheduled for publication. Subscription prices are available upon
request from the Publisher or from the Elsevier Customer Service Department nearest you or from this journal’s website (http://www.elsevier.com/locate/aos). Further information
is available on this journal and other Elsevier products through Elsevier’s website: (http://www.elsevier.com). Subscriptions are accepted on a prepaid basis only and are entered on
a calendar year basis. Issues are sent by standard mail (surface within Europe, air delivery outside Europe). Priority rates are available upon request. Claims for missing issues
should be made within six months of the date of dispatch.
Advertising information: If you are interested in advertising or other commercial opportunities please e-mail [email protected] and your inquiry will be passed to the
correct person who will respond to you within 48 hours.
Orders, claims, and journal inquiries: please contact the Elsevier Customer Service Department nearest you: St. Louis: Elsevier Customer Service Department, 3251 Riverport Lane,
Maryland Heights, MO 63043, USA; phone: (877) 8397126 [toll free within the USA]; (+1) (314) 4478878 [outside the USA]; fax: (+1) (314) 4478077; e-mail:
[email protected]. Oxford: Elsevier Customer Service Department, The Boulevard, Langford Lane, Kidlington, Oxford OX5 1GB, UK; phone: (+44)
(1865) 843434; fax: (+44) (1865) 843970; e-mail: [email protected]. Tokyo: Elsevier Customer Service Department, 4F Higashi-Azabu, 1-Chome Bldg,
1-9-15 Higashi-Azabu, Minato-ku, Tokyo 106-0044, Japan; phone: (+81) (3) 5561 5037; fax: (+81) (3) 5561 5047; e-mail: [email protected]. Singapore:
Elsevier Customer Service Department, 3 Killiney Road, #08-01 Winsland House I, Singapore 239519; phone: (+65) 63490222; fax: (+65) 67331510; e-mail:
[email protected].
1 The paper used in this publication meets the requirements of ANSI/NISO Z39.48-1992 (Permanence of Paper)
USA mailing notice: Accounting, Organizations and Society (ISSN 0361-3682) is published 8 issues per year (in January, February, April, May, July, August, October and
November) by Elsevier Ltd (The Boulevard, Langford Lane, Kidlington, Oxford OX5 1GB, UK). Periodical postage paid at Jamaica, NY 11431 and additional mailing o?ces
(not valid for journal supplements). USA POSTMASTER: Send change of address to Accounting, Organizations and Society, Elsevier Customer Service Department, 3251
Riverport Lane, Maryland Heights, MO 63043, USA.
AIRFREIGHT AND MAILING in USA by Air Business Ltd., c/o Worldnet Shipping Inc., 156-15, 146th Avenue, 2nd Floor, Jamaica, NY 11434, USA.
Ó 2014 Elsevier Ltd.
doc_799027246.pdf