Abstract

The editors gratefully acknowledge the assistance of the following:
Max Aiken RMIT University
Valerio Antonelli Università Degli Studi di Salerno
Paul Barnes Macquarie University
Bernardo Batiz-Lazo Bangor University
Trevor Boyns Cardiff University
Rob Bryer University of Warwick
Merridee Bujaki University of Ottawa
Geoff Burrows University of Melbourne
Kees Camfferman Vrije Universiteit Amsterdam
Mark Christensen Southern Cross University
Kathie Cooper University of Wollongong
Russell Craig University of Canterbury
Carolyn Cordery Victoria University of Wellington
Jörgen Dahlgren Linköping University
Jane Davison Royal Holloway, University of London
Linda Darling University of Arizona
Shanta Davie University of Newcastle upon Tyne
Maria Dyball Macquarie University
Charles Elad University of Westminster
Chris Evans University of New South Wales
Leonor Ferreira Universidade Nova de Lisboa
Dale Flesher University of Mississippi
Tonya Flesher University of Mississippi
Peter Foreman University of Ballarat
Giuseppe Galassi Università Degli Studi di Parma
David Gilchrist Curtin University
Fernando Gutierrez Universidad Pablo de Olavide de Sevilla
Susan Greer University of Sydney
David Hay University of Auckland
Peter Harris University of Cambridge
Terry Heazlewood Charles Sturt University
Alistair Hodson University of Canterbury
Jane Hronsky University of Melbourne
Helen Irvine Queensland University of Technology
Kerry Jacobs Australian National University
Leanne Johns Australian National University
Michael Keenan University of Auckland
Alessandro Lai Università Degli Studi di Verona
Carlos Larrinaga Universidad de Burgos
Tom Lee University of Alabama/St Andrews University
Beverley Lord University of Canterbury
Wei Lu Monash University
Lisa Marriott University of Canterbury
Derek Matthews Cardiff University
Lee Moerman University of Wollongong
Richard Morris University of New South Wales
Sven-Arne Nilsson Linköping University
Chris Nobes Royal Holloway, University of London
Masayoshi Noguchi Kobe University
Chris Noke London School of Economics and Political Science
Lynne Oats University of Warwick
Brendan O’Connell RMIT University
Gary O’Donovan University of Tasmania
Ciaran O’Hogartaigh University College Dublin
David Oldroyd University of Newcastle upon Tyne
Mariarita Pierotti Università Degli Studi di Milano-Bicocca
Ofélia Pinto University of Ballarat
Brad Potter University of Melbourne
Paolo Quattrone University of Oxford
Asheq Rahman Massey University
Alan Richardson York University
Grant Richardson University of Adelaide
Pasquale Ruggiero Università Degli Studi di Siena
Brian Rutherford University of Kent
Chris Ryan Queensland University of Technology
Grant Samkin University of Waikato
Juan Baños Sánchez-Matamoros Universidad Pablo de Olavide
Alan Sangster Middlesex University
Stefania Servalli Università Degli studi di Bergamo
Kevin Simpkins Victoria University of Wellington
Andrew M.C. Smith Victoria University of Wellington
Kevin Stevenson Australian Accounting Standards Board
Ross Stewart Seattle Pacific University
John Taylor University of New South Wales
Bob van den Brand Tilburg University
Robert Walker University of Sydney
Rob Whait University of South Australia
Graeme Wines Deakin University
Basil Yamey The London School of Economics and Political Science
Hilmi Yayla Giresun Üniversitesi
Helen Yee Deakin University
Dragos Zelinschi Université Lille Nord de France
Tony van Zijl Victoria University of Wellington
