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Francesca di Donato Faculty of Economics, UNINT University of Rome, Rome, Italy 
Marc J. Epstein Jones Graduate School of Business, Rice University, Houston, TX, USA 
Luisa Errichiello Institute for Research on Innovation and Services for Development (IRISS), National Research Council of Italy (CNR), Naples, Campania, Italy 
Pierre Fenies Centre d’Etudes et de Recherches sur les Organisations et la Stratégie (CEROS), Paris West University Nanterre la Défense, Nanterre, France 
Giovanni Fiori Department of Business and Management, Luiss Guido Carli University, Rome, Italy 
Francesca Francioli Department of Economics and Management, University of Genoa, Genoa, Italy 
Mark L. Frigo Center for Strategy, Execution, and Valuation, DePaul University, Chicago, IL, USA 
Maria Federica Izzo Department of Business and Management, Luiss Guido Carli University, Rome, Italy 
Tarmo Kadak Department of Accounting, Tallinn University of Technology, Tallinn, Estonia 
Takahito Kondo Faculty of Business Administration, Kyoto Sangyo University, Kyoto, Japan 
Erkki K. Laitinen Department of Accounting and Finance, University of Vaasa, Vaasa, Finland 
Belverd E. Needles, Jr. School of Accountancy, DePaul University, Chicago, IL, USA 
Takeshi Nishii School of Commerce, Senshu University, Tokyo, Japan 
Irina Paladi Centre d’Etudes et de Recherches sur les Organisations et la Stratégie (CEROS), Paris West University Nanterre la Défense, Nanterre, France; Faculty of Business and Administration, Academy of Economic Studies of Moldova, Chisinau, Republic of Moldova 
Elena Panteleeva NTNU Ålesund, Faculty of International Business, Aalesund University College, Ålesund, Norway 
Tommasina Pianese Institute for Research on Innovation and Services for Development (IRISS), National Research Council of Italy (CNR), Naples, Campania, Italy 
Marian Powers Kellogg Graduate School of Management, Northwestern University, Evanston, IL, USA 
Alberto Quagli Department of Economics and Management, University of Genoa, Genoa, Italy 
Robin R. Radtke Clemson University, School of Accountancy, Clemson, SC, USA 
Christoph Reichard Department of Public and Nonprofit Management, University of Potsdam, Potsdam, Germany 
Patricio Rojas ESE Business School, Santiago de Chile, Chile 
Anton Shigaev School of Management Accounting and Controlling, Kazan Federal University, Republic of Tatarstan, Kazan, Russian Federation 
Jan van Helden Faculty of Economics and Business, Department of Accounting, University of Groningen, Groningen, The Netherlands 
Frank Verbeeten Utrecht University School of Economics, The Netherlands; Vrije Universiteit Amsterdam, EMFC&ARCA, The Netherlands 
Sally K. Widener Clemson University, School of Accountancy, Clemson, SC, USA 
Francesca di Donato Faculty of Economics, UNINT University of Rome, Rome, Italy 
Marc J. Epstein Jones Graduate School of Business, Rice University, Houston, TX, USA 
Luisa Errichiello Institute for Research on Innovation and Services for Development (IRISS), National Research Council of Italy (CNR), Naples, Campania, Italy 
Pierre Fenies Centre d’Etudes et de Recherches sur les Organisations et la Stratégie (CEROS), Paris West University Nanterre la Défense, Nanterre, France 
Giovanni Fiori Department of Business and Management, Luiss Guido Carli University, Rome, Italy 
Francesca Francioli Department of Economics and Management, University of Genoa, Genoa, Italy 
Mark L. Frigo Center for Strategy, Execution, and Valuation, DePaul University, Chicago, IL, USA 
Maria Federica Izzo Department of Business and Management, Luiss Guido Carli University, Rome, Italy 
Tarmo Kadak Department of Accounting, Tallinn University of Technology, Tallinn, Estonia 
Takahito Kondo Faculty of Business Administration, Kyoto Sangyo University, Kyoto, Japan 
Erkki K. Laitinen Department of Accounting and Finance, University of Vaasa, Vaasa, Finland 
Belverd E. Needles, Jr. School of Accountancy, DePaul University, Chicago, IL, USA 
Takeshi Nishii School of Commerce, Senshu University, Tokyo, Japan 
Irina Paladi Centre d’Etudes et de Recherches sur les Organisations et la Stratégie (CEROS), Paris West University Nanterre la Défense, Nanterre, France; Faculty of Business and Administration, Academy of Economic Studies of Moldova, Chisinau, Republic of Moldova 
Elena Panteleeva NTNU Ålesund, Faculty of International Business, Aalesund University College, Ålesund, Norway 
Tommasina Pianese Institute for Research on Innovation and Services for Development (IRISS), National Research Council of Italy (CNR), Naples, Campania, Italy 
Marian Powers Kellogg Graduate School of Management, Northwestern University, Evanston, IL, USA 
Alberto Quagli Department of Economics and Management, University of Genoa, Genoa, Italy 
Robin R. Radtke Clemson University, School of Accountancy, Clemson, SC, USA 
Christoph Reichard Department of Public and Nonprofit Management, University of Potsdam, Potsdam, Germany 
Patricio Rojas ESE Business School, Santiago de Chile, Chile 
Anton Shigaev School of Management Accounting and Controlling, Kazan Federal University, Republic of Tatarstan, Kazan, Russian Federation 
Jan van Helden Faculty of Economics and Business, Department of Accounting, University of Groningen, Groningen, The Netherlands 
Frank Verbeeten Utrecht University School of Economics, The Netherlands; Vrije Universiteit Amsterdam, EMFC&ARCA, The Netherlands 
Sally K. Widener Clemson University, School of Accountancy, Clemson, SC, USA