Ilan Guttman
Professor of Accounting
New York University, Stern School of Business
Kaufman Management Center
44 West Fourth Street, 10-76
New York, NY 10012
E-mail: iguttman@stern.nyu.edu
Pierre Jinghong Liang
Professor of Accounting
Tepper School of Business,
Carnegie Mellon University
5000 Forbes Avenue
Pittsburgh, PA 15213
E-mail: liangj@andrew.cmu.edu
Phillip C. Stocken
Professor of Accounting
Tuck School of Business
at Dartmouth College
100 Tuck Hall
Hanover, NH 03755