Abstract
The editors gratefully acknowledge the assistance of the following:
| David Alexander | University of Birmingham |
| Paul Andon | University of New South Wales |
| Valerio Antonelli | Università degli Studi di Salerno |
| Murugesh Arunachalam | The University of Waikato |
| Luca Bartocci | Univerità degli Studi di Perugia |
| Binh Bui | Victoria University of Wellington |
| Geoff Burrows | The University of Melbourne |
| Nieves Carrera | Instituto de Empresa |
| Amanda Carter | University of South Australia |
| Michele Chwastiak | The University of New Mexico |
| Mark Christensen | Southern Cross University |
| Phillip Cobbin | The University of Melbourne |
| Philip Colquhoun | Chartered Accountants Australia and New Zealand |
| Russell Craig | Victoria University |
| Christine Dattin | École de Management de Normandie |
| Shanta Davie | Newcastle University |
| Ignace De Beelde | Ghent University |
| Stephen Dellaportas | RMIT University |
| Susela Devi | UNITAR International University |
| Keith Dixon | University of Canterbury |
| Ana Rita Faria | Universidade do Algarve |
| Dale Flesher | University of Mississippi |
| Christina Florio | Università degli Studi di Verona |
| Graham Francis | Independent Researcher |
| Clinton Free | University of New South Wales |
| Giuseppe Galassi | Università degli Studi di Parma |
| Elizabeth Gammie | Robert Gordon University |
| Simon Gao | Edinburgh Napier University |
| David Gilchrist | Curtin University |
| Martin Giraudeau | London School of Economics and Political Science |
| George Goldstone | George Mason University |
| Susan Greer | LaTrobe University |
| Terry Heazlewood | Retired |
| Jan Heier | Auburn University |
| Sebastian Hoffman | HHL Leipzig Graduate School of Management/University of Edinburgh |
| Joan Hollister | State University of New York at New Paltz |
| Jane Hronsky | The University of Melbourne |
| Kerry Jacobs | University of New South Wales Canberra at the Australian Defence Force Academy |
| Vassili Joannides | Grenoble École de Management/Queensland University of Technology |
| Kirsten Kininmonth | University of Glasgow |
| Rick Krever | Monash University |
| Orthodoxia Kyriacou | Middlesex University London |
| Carlos Larrinaga | Universidad de Burgos |
| Cheryl Lehman | Hofstra University |
| Giulia Leoni | RMIT University |
| Yves Levant | SKEMA Business School |
| Jesús Damián López-Manjón | Universidad Pablo de Olavide |
| Wei Lu | Monash University |
| Laura Maran | RMIT University |
| Jim McAloon | Victoria University of Wellington |
| Sam McKinstry | University of West Scotland |
| Ken McPhail | The University of Manchester |
| Richard Morris | University of New South Wales |
| Riccardo Mussari | Università degli Studi di Siena |
| Manuel Nuñez-Nickel | Universidad Carlos III de Madrid |
| Peter Öhman | Mid Sweden University |
| David Oldroyd | University of Durham |
| Ofélia Pinto | Federation University Australia |
| Carlos Ramirez | ESSEC Business School |
| Andrew Read | University of Canberra |
| Pasquale Ruggiero | University of Brighton |
| Raluca Sandu | SKEMA Business School |
| Alan Sangster | Griffith University |
| Thorsten Sellhorn | Ludwig-Maximilians-Universität München |
| Umesh Sharma | University of Waikato |
| Shannon Sidaway | RMIT University |
| Rowena Sinclair | Auckland University of Technology |
| Ciorstan Smark | University of Wollongong |
| Andrew Smith | Victoria University of Wellington |
| Viatcheslav Sokolov | PriceWaterhouseCoopers, St Petersburg |
| Riccardo Stacchezzini | Università degli Studi di Verona |
| Greg Stoner | University of Glasgow |
| Noriyuki Tsunogaya | Nagoya University |
| Roberto Verona | Università degli Studi di Pisa |
| Aila Virtanen | University of Jyväskylä |
| Rob Whait | University of South Australia |
| Peter Wolnizer | The University of Sydney |
| Lina Xu | RMIT University |
| Dragos Zelinschi | Université Lille Nord de France |
| Eagle Zhang | The University of Sydney |