Editor-in-Chief
David R. Borker, Manhattanville College, United States

Associate Editors

Ayse Yuce, Ryerson University, Canada
Hariharan Narayanan, CEAT – Centre for Excellence in Accounting and Taxation, India
Henri Bezuidenhout, North-West University, South Africa
Mike Lamont, University of Stellenbosch, South Africa
Pierre Lucouw, North-West University, South Africa
Theuns Pelser, North-West University, South Africa

Editorial Advisory Board

Flory A. Dieck Assad, ITESM Campus Monterrey, Mexico
Heather Banham, Okanagan College, Canada
Hugo Faria, Universidad Monteavila and IESA, Venezuela
Igor Todorovic, University of Banja Luka, Bosnia and Herzegovina
John J. Lucas, Purdue University Calumet, United States
Jose Mondejar-Jimenez, Universidad de Castilla, Spain
Juan-Antonio Mondejar-Jimenez, Universidad de Castilla, Spain
Kathryn J. Ready, Winona State University (Emeritus), United States
Monzurul Hoque, Saint Xavier University, United States
Viviane Naimy, Notre Dame University Loueize, Lebanon
Yuansha “Annie” Li, University of Massachusetts-Lowell, United States
Yunke He, Okanagan College, Canada

Reviewers

Alicia Fourie, North-West University, South Africa
Chantal Rootman, Nelson Mandela Metropolitan University, South Africa
Claudette Rabie, University of South Africa
Clara Downey, University of Texas, Brownsville, United States
Cornelis Coetzee, Boston City Campus & Business College, South Africa
Dirk Schiereck, Technische Universitat Darmstadt, Germany
Edwin Theron, Stellenbosch University, South Africa
Hein Prinsloo, North-West University, South Africa
Jan Meyer, North-West University, South Africa
Jason Stratton Davis, Durban University of Technology, South Africa
Karen K. Yarrish, Keystone College, United States
Marianne Matthee, North West University, South Africa
Marina Dabic, University of Zagreb, Croatia
Matie du Toit, SISPA (Pty) Ltd, South Africa
Mike Lamont, University of Stellenbosch, South Africa
Noluntu Stella Dyubhele, Nelson Mandela Metropolitan University-Missionvale Campus, South Africa
Peter Ayuk, Milpark, South Africa
Sam Fullerton, Eastern Michigan University, United States
Sorin Gabriel Anton, Alexandru Ioan Cuza University of Iasi, Romania
Wynand Smit, Rand Merchant Bank, South Africa
Yuansha “Annie” Li, University of Massachusetts-Lowell, United States