The Academy of Accounting Historians
Individual Membership Directory

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Sanjay Agarwal
55-B, Pocket C
Siddharth Extension
New Delhi 110014
India
Phone: 91-11-26347253
E-Mail: sanjayaditya@bol.net.in
B


Ratnam Alagiah
Dept of Accting, Finance, & Economics
Griffith University
Gold Coast Campus, GCMC PMB 50
Gold Coast, Queensland 9726
Australia
Phone: 7 55528765
Fax: 7 55528068
E-Mail: r.alagiah@griffith.edu.au
X


Saad Alkazemi
11457 Mayfield Rd
Apt. 1156
Cleveland, OH 44106
USA
Phone: (216) 721-0414
E-Mail: saad@case.edu


Sudi Apak
Trakya University
Faculty of Econ & Admin Sciences
Department of Management
Edirne 22030
Turkey
Phone: 90 533 4367258
Fax: 90 284 235 73 63
E-Mail: sudiapak@trakya.edu.tr
X


Jeffrey Archambault
Marshall University
Lewis College of Business
400 Hal Greer Boulevard
Huntington, WV 25755
USA
Phone: (304) 696-2655
Fax: (304) 696-2652
E-Mail: archambault@marshall.edu


Debbie Archambeault
1381 Manassas Drive
Hixson, TN 37343
USA
Phone: (423) 847-9993
E-Mail: darcham@albany.edu
Donald Ariail
12474 Starcrest Drive, Apt. 904
San Antonio, TX 78216
Phone: (210) 921-5562
E-Mail: ariailcpa@aol.com

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C. Baker
School of Business
Adelphi University
1 South Avenue
Garden City, NY 11530
USA
Phone: (516) 877-4628
Fax: (516) 877-4607
E-Mail: Baker3@Adelphi.edu


J. Ball
138 107th Avenue, #303
Treasure Island, FL 33706
USA
Phone: (727) 367-4590
E-Mail: jtmeball@verizon.net


Elena Barbu
45 Rue de la Becasse
Orleans 45 100
France
Phone: 0033 06 72 69 27 07
E-Mail: Elena.Barbu@univ-orleans.fr


Laurel Barfitt
Box 3287 DSU
Cleveland, MS 38733-3222
USA
Phone: (662) 846-4224
E-Mail: lbarfitt@deltastate.edu


Rachel Baskerville
Victoria University
School of Accting & Commercial Law
P. O. Box 600
Wellington
New Zealand
Phone: 64 4 463 6474
E-Mail: Rachel.Baskerville@vuw.ac.nz


Sudipta Basu
Emory University
Goizueta Business School
1300 Clifton Road
Atlanta, GA 30322
USA
Phone: (404) 727-6475
Fax: (404) 727-6313
E-Mail: Sudipta_Basu@bus.emory.edu


Bernardo Batiz
7 Christie Close
Newport Pagnell MK16 8RU
United Kingdom
E-Mail: bernardo.batiz@uwc.ac.uk


Fatih Bayramoglu
Karaelmas University
IIBF Isletme Bolumu-Incivez
Zonguldak 67100
Turkey
Phone: 90 372 257 40 10
Fax: 90 372 257 40 57
E-Mail: mfbayram@hotmail.com


Perry Beckerman
54 Boone Street
Staten Island, NY 10314
USA
Phone: (561) 369-2500
E-Mail: perryb@att.net


Didier Bensadon
44 Avenue du General Delestraint
Villepinte 93 420
France
Phone: 33149630264
E-Mail: didier.bensadon@laposte.net


William Bentz
Ohio State University
Dept. of Accounting & MIS
2100 Neil Avenue
Columbus, OH 43210-1144
USA
Phone: (614) 292-4101
Fax: (614) 292-2118
E-Mail: bentz.1@osu.edu


Maureen Berry
812 West Delaware
Urbana, IL 61801
USA
Phone: (217) 337-7163
Fax: (217) 244-0902
E-Mail: m-berry@uiuc.edu


Ashton Bishop
448 Ridge Line Court
Centerville, OH 45458
USA
Phone: (937) 886-2560
E-Mail: acb9601@sbcglobal.net


Robert Bloom
John Carroll University
School of Business
Department of Accounting
Cleveland, OH 44118
USA
Phone: (216) 397-4471
Fax: (216) 397-3063
E-Mail: rbloom@jcu.edu


Charles Boudreaux
512 van Buren Avenue, Apt B
Oxford, MS 38655
USA
Phone: (965) 804-7301
E-Mail: cdboudre@olemiss.edu


Jesse Boyles
University of Florida
P. O. Box 117166
Gainesville, FL 32611-7166
USA
Phone: (352) 392-8877
Fax: (352) 392-7962
E-Mail: Jesse.Boyles@cba.ufl.edu


Trevor Boyns
2 Graddfa Villas
Llanbradach, Caerphilly CF83 3QR
Wales
Phone: 44 29 2087 5576
E-Mail: boyns@cardiff.ac.uk


Robert Bramlett
P. O. Box 31460
Houston, TX 77231-0460
USA
E-Mail: bramlettr@fasab.gov


Chester Brearey
3716 Lytle Road
Shaker Heights, OH 44122
USA
Phone: (216) 225-4444
Fax: (216) 535-9196
E-Mail: cbrearey@yahoo.com
X


Richard Brief
New York University
Stern, Stat/OR
44 West Fourth Street, 8-60
New York, NY 10012
USA
Phone: (212) 998-0488
E-Mail: rbrief@stern.nyu.edu


Kevin Brown
3349 Fairwood Drive
Beavercreek, OH 45432
USA
E-Mail: kevin.f.brown@drexel.edu


Richard Brown
Kent State University
Department of Accounting
Kent, OH 44242
USA
Phone: (330) 672-1113
Fax: (330) 672-2548
E-Mail: dbrown@bsa3.kent.edu


R. Bryer
The University of Warwick
Warwick Business School
Coventry CV4 7AL
UK
Phone: 44 2476-522450
E-Mail: Rob.Bryer@wbs.ac.uk


Nola Buhr
College of Commerce
University of Saskatchewan
25 Campus Drive
Saskatoon SK S7N 5A7
Canada
Phone: (306) 966-4788
Fax: (306) 966-5408
E-Mail: buhr@commerce.usask.ca


David Burbi
39-41 Rue Henri Entringer
Howald L1467
Luxembourg
Phone: 3524948485375
E-Mail: david.burbi@lu.pwc.com

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Kiymet Caliyurt
Trakya University
Gullapoglu Yearleskesi
Iktisadi ve Idari Bilimler
Edirne, Merkez 22030
Turkey
Phone: 90 284 235 71 51
E-Mail: kiymet1442@yahoo.com
X


C. Camfferman
Vrije Universiteit
Department of Economics
De Boelelaan 1105
Amsterdam 1081 HV
The Netherlands
Phone: 31 20 598 6076
Fax: 31 20 598 6076
E-Mail: ccamfferman@feweb.vu.nl


Dennis Caplan
Assistant Professor of Accounting
College of Business, 200 Bexell Hall
Oregon State University
Corvallis, OR 97331-2603
USA
E-Mail: dennis.caplan@bus.oregonstate.edu


Salvador Carmona
Instituto de Empresa, S.L.
Calle Maria de Molina, 12-5
Madrid 28006
Spain
Phone: 34 91 568 9600
E-Mail: Salvador.carmona@ie.edu


Garry Carnegie
School of Business
Univeristy of Ballarat
Mt Helen, Victoria 3353
Australia
Phone: 61 3 5327 9498
Fax: 61 3 5327 9405
E-Mail: g.carnegie@ballarat.edu.au


Hernâni Carquej
Prct Adelino Amaro da Costa, 772-3-D a
Porto Pt 4050-012
Portugal
Phone: 351 22 606 11 93
E-Mail: hcarqueja@sapo.pt


Junichi Chiba
Tokyo Metropolitan University
Faculty of Economics
1-1 Minami-Osaswa
Hachioji, Tokyo
Japan
Phone: 81 426-77-1111
Fax: 81 426 77 2298
E-Mail: jchiba@bcomp.metro-u.ac.jp


Lawrence Chiu
Department of Accounting
University of North Texas
P.O. Box 305219
Denton, TX 76203
USA
Phone: (940) 565-3166
E-Mail: chiul@unt.edu


Peter Clarke
University College Dublin
Department of Accountancy
Belfield Campus
Belfield, Dublin 4
Ireland
Phone: 353 1 716 4700
Fax: 353 1 716 4767
E-Mail: Peter.Clarke@ucd.ie


Phillip Cobbin
Department of Accounting & BIS
The University of Melbourne
Royal Parade
Parkville, Victoria 03041
Australia
Phone: 61393492397
E-Mail: pecobbin@unimelb.edu.au


Edward Coffman
Virginia Commonwealth University
School of Business
Richmond, VA 23284
USA
Phone: (804) 828-7193
Fax: (804) 828-8884
E-Mail: encoffma@vcu.edu


Marilyn Colpitts
2262 Laden Road
Melbourne, FL 32935
USA
Phone: (321) 288-6936
E-Mail: marilyn007us@yahoo.com


Philip Colquhoun
Victoria University of Wellington
P. O. Box 600
Wellington,
New Zealand
Phone: 64 4 463 5776
Fax: 64 4 463 5076
E-Mail: philip.colquhoun@vuw.ac.nz


Robert Colson
666 Third Avenue
7th Floor
New York, NY 10017
USA
Phone: (212) 624-5300
E-Mail: bob.colson@gt.com


Doris Cook
University of Arkansas
College of Business Administration
Department of Accounting
Fayetteville, AR 72701
USA
Phone: (501) 575 6125
Fax: (501) 575-7687
E-Mail: dmcook@comp.uark.edu


Yves-Aubert Cote
2244, avenue Etienne-Parent
Montreal, Quebec H3M 1P1
Canada
Phone: (514) 334-0344
Fax: (514) 335-2502


Mark Covaleski
975 University Avenue, #4108
Madison, WI 53706
USA
Phone: (608) 262-4239
E-Mail: mcovaleski@bus.wisc.edu


Christopher Cowton
Huddersfield Univ. Business School
Accountancy FS3/14
Huddersfield, Yorkshire HD1 3DH
UK
Phone: 44 1484 473 061
Fax: 44 1484 473 062
E-Mail: c.j.cowton@hud.ac.uk


Rich Criscione
512 Van Buren Avenue, Apt. B
Oxford, MS 38655
USA
Phone: (606) 783-2723
E-Mail: r.criscione@morehead-st.edu


Joann Cross
1421 East Murdock Avenue
Oshkosh, WI 54901
USA
Phone: (920) 424-1311
Fax: (920) 424-7413
E-Mail: crossj@uwosh.edu
S


Charles Cullinan
Bryant College
Smithfield, RI 02917
USA
Phone: (401) 232-6421
Fax: (401) 232-6319
E-Mail: Cullinan@Bryant.edu

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Roger Daniels
College of Charleston
School of Business & Economics
Charleston, SC 29424
USA
Phone: (843) 577-0213
Fax: (843) 953-5697
E-Mail: danielsr@cofc.edu


Ignace De Beelde
Baerdonckstraat 82
Wetteren B9230
Belgium
Phone: 329 264 3531
Fax: 329 264 3588
E-Mail: ignace.debeelde@ugent.be


Edward de Cerda
12119 Los Reyes Avenue
La Mirada, CA 90638
USA
Phone: (562) 943-8100


Graeme Dean
The University of Sydney
Discipline of Accounting & Business Law
School of Business, Faculty of Econ & Bus
Sydney NSW 2006
Australia
Phone: 2 61 2-9351 3107
Fax: 2 61 2 9351 6638
E-Mail: g.dean@econ.usyd.edu.au


Jean-Guy Degos
18 Rue du Moulineau
Gradignan 33170
France
Phone: 33 619 804524
E-Mail: degos@u-bordeaux4.fr


David Dennis
112 Chaucer Court
Worthington, OH 43085
USA
Phone: (614) 823-1461
Fax: (614) 823-1014
E-Mail: ddennis@otterbein.edu


Robert Deutsch
78A West Myrtle Drive
Angier, NC 27501
USA
Phone: (910) 893-1995
Fax: (910) 893-1392
E-Mail: deutsch@campbell.edu


Richard Dietrich
Ohio State University
Dept. of Accounting & MIS
2100 Neil Avenue
Columbus, OH 43210-1144
USA
Phone: (614) 292-2666
Fax: (614) 292-2118
E-Mail: dietrich.59@osu.edu


Jesse Dillard
615 SW Harrison
School of Business Administration
Portland State University
Portland, OR 97201
USA
Phone: (503) 725-2278
Fax: (503) 725-5850
E-Mail: jdillard@pdx.edu


Mark Dirsmith
380 Business Bldg.
Penn State University
Department of Accounting
University Park, PA 16802
USA
Phone: (814) 865-3901
Fax: (814) 863-8393
E-Mail: eu3@psu.edu


Arsen Djatej
College of Business Administration
Division of Int’l Business & Finance Studies
5201 University Blvd.
Laredo, TX 78041
USA
Phone: (956) 326-2513
Fax: (956) 326-2494
E-Mail: adjatej@tamiu.edu

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James Edwards
University of Georgia
School of Accounting
Athens, GA 30602
USA
Phone: (706) 549-6054
Fax: (706) 549-7773
E-Mail: edwards26@aol.com


John Edwards
Cardiff Business School
Colum Drive
Cardiff CF10 3EU
UK
Phone: 44 29 2075 6661
Fax: 44 29 2087 44170
E-Mail: edwardsjr@cardiff.ac.uk


Rick Elam
The University of Mississippi
School of Accountancy
University, MS 38677
USA
Phone: (662) 915-5281
Fax: (662) 915-7483
E-Mail: relam@olemiss.edu


Augustine Enofe
1336 N. Myrtle Avenue
Jacksonville, FL 32209
USA
Phone: (904) 301-1260
Fax: (904) 301-1263
E-Mail: Augustine@enofe.com


Adolf Enthoven
University of Texas-Dallas
P. O. Box 688
Richardson, TX 75080
USA
Phone: (972) 883-2320
Fax: (972) 883-2192
E-Mail: intacctg@utdallas.edu


Marc Epstein
P. O. Box 630886
Houston, TX 77263
USA
Phone: (713) 681-6754
Fax: (713) 681-1481
E-Mail: epstein@rice.edu


Bunyamin Er
Karadeniz Teknik Universitesi
Sosyal Bilimler Enstitusu Z-07
Trabzon 61080
Turkey
Phone: 90533778817
E-Mail: bnymner@hotmail.com
Kel-Ann Eyler
454 Cambria Walk
Lilburn, GA 30047
USA
Phone: (770) 935-8200
Fax: (770) 935-8200
E-Mail: eylerkel@aol.com


Kevin Feeney
831 New Norwalk Road
New Canaan, CT 06840-6443
USA
Phone: (203) 316-6684
Fax: (203) 316-3562
E-Mail: Kevin.feeney@gartner.com

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Eddy Felix
Ch. De Tubize 135
Braihe Chateau B1440
Belgium
Phone: 32 2 3872081
Fax: 32 2 3871944
E-Mail: eddy.felix@buleaufelix.be


José Ferrando
Padilla N° 39 - 2° D
Madrid 28006
Spain
Phone: 91 402 6410


Glenn Fihn
Syster Ainas Gata 1
Goteborg 41323
Sweden


Joel Fisher
597 Terrill Road
Fanwood, NJ 07023-1544
USA
Phone: (908) 322-4212


Eugene Flegm
25041 Pennyroyal Drive
Bonita Springs, FL 34134
USA
E-Mail: ehflegm@earthlink.net


Richard Fleischman
6818 74th Street Circle East
Bradenton, FL 34203
USA
Phone: (216) 397-4443
Fax: (216) 397-3063
E-Mail: Fleischman@jcu.edu


Dale Flesher
University of Mississippi
School of Accountancy
University, MS 38677
USA
Phone: (662) 915-7623
Fax: (662) 915-7483
E-Mail: acdlf@olemiss.edu


Tonya Flesher
University of Mississippi
School of Accountancy
University, MS 38677
USA
Phone: (662) 915-5731
Fax: (662) 915-7483
E-Mail: actonya@olemiss.edu


David Forrester
15 Spence Street
Glasgow, Scotland G20 0AN
UK
E-Mail: david.forrester@talk21.com


John Freear
3, Ffrost Drive
Durham, NH 03824-3107
USA
Phone: (603) 862-3376
Fax: (603) 862-4468
E-Mail: john.freear@unh.edu


Daijiro Fujimura
Hiroshima Shudo University
Faculty of Commercial Sciences
1-1 Ozuka-Higashi 1-chome
Asaminami-ku, Hiroshima 731-3195
Japan
Phone: 81 82 848 2121
Fax: 81 82 830 1325
E-Mail: fujimura@shudo-u.ac.jp


Masahisa Fujita
5-6 7-chome Umeda
Adachi-ku, Tokyo 123-0851
Japan


Warwick Funnell
Professor of Accounting
Kent Business School
University of Kent
Canterbury CT2 7NZ
UK
E-Mail: W.N.Funnell@kent.ac.uk

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Michael Gaffikin
University of Wollongong
Department of Accounting
Northfields Avenue
Wollongong NSW 2522
Australia
Phone: 61 2 4221 4189
Fax: 61 2 4221 3097
E-Mail: gaffikin@uow.edu.au


Giuseppe Galassi
Facolta' di Economia
Via Kennedy, 6
43100 Parma
Italy
Phone: 521 032440
Fax: 521 032353
E-Mail: galassi@unipr.it
ABCSV


Dora Orlanda Garcia
Medellin 237 Col. Roma Sur
Mexico D.F. 06760
Mexico
Phone: 55 5584-59-57/39
Fax: 55 5584-5957 5584-5939
E-Mail: doraazpeitia@hotmail.com


Bernard J. Gasper
1399 Ford Avenue
Harrisburg, PA 17109
USA
Phone: (717) 651-1455
E-Mail: cndrblw26@hotmail.com
X


Charles Gee
2530 Celtic Circle
Pensacola, FL 32503
USA
Phone: (850) 433-9744
Fax: (850) 434-3468
E-Mail: cgee1@bellsouth.com


Alexander Gelardi
University of St. Thomas
MAIL #TMH343
1000 LaSalle Avenue
Minneapolis, MN 55403
USA
Phone: (651) 962-4402
Fax: (651) 962-5093
E-Mail: amgelardi@stthomas.edu


Federico Gertz
Paseo De Le Reforma 105
Lomas de Chapulte Dec
M. Hidalgo
Mexico D.F. 011000
Mexico
Phone: 52 55 52 80 3796
Fax: 52 55 55 20 2442


Robert Gibson
37 Wattlebird Cres
Barwon Heads
Victoria 3227
Australia


Paul Gillis
3002-2 Central Park
6 Chao Wai Da Jie
Beijing 100020
China
Phone: (303) 857-5138
E-Mail: paulgillis@yahoo.com


Gary Giroux
645 Brooks Lane
Caldwell, TX 77836
USA
Phone: (409) 845-2375
Fax: (409) 845-0028
E-Mail: g-giroux@tamu.edu


Frank Givens
103 Lauderdale Street
Senatobia, MS 38668
USA
Phone: (662) 562-6721
E-Mail: fogivens@bellsouth.net


Leonard Goodman
3 David Drive
Edison, NJ 08820
USA
Phone: (732)445-4396
Fax: (732) 445-3201
E-Mail: goodman@business.rutgers.edu


Teresa Gordon
University of Idaho
P. O. Box 443161
Moscow, ID 83844-3161
USA
Phone: (208) 885-8960
E-Mail: tgordon@uidaho.edu


O. Finley Graves
University of North Texas
Department of Accounting
P. O. Box 305219
Denton, TX 76203-5219
USA
Phone: (940) 565-3097
Fax: (940) 565-3803
E-Mail: gravesf@unt.edu


Michael Grayson
112 Channing Circle
Canton, MS 39046-5509
USA
Phone: (601) 979-2331
Fax: (601) 970-2690
E-Mail: mmg002@yahoo.com


Robert Gruber
C5019A
VW-Whitewater
800 W. Main Street
Whitewater, WI 53190-1790
USA
Phone: (262) 472-5463
Fax: (262) 472-5499
E-Mail: gruberr@uww.edu


Batuhan Guvemli
Halaskargazi Street Koza Apt. 265/14 Sisli
Istanbul 34381
Turkey
Phone: 0090 212 2481936
E-Mail: bguvemli@yahoo.com


Oktay Guvemli
Halaskargazi Cad No: 265
K:7 D:14 Kosa Apt
Osmanbey, Istanbul 34381
Turkey
Phone: 90 212 2403339
Fax: 90 212 231 0169
E-Mail: oktay_guvemli@yahoo.co.uk
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Joseph Hagan
506 Winstead Road
Greenville, NC 27834
USA
Phone: (252) 355-9628
Fax: (252) 388-4091
E-Mail: haganj@mail.ecu.edu


Rosalie Hallbauer
Florida International University
School of Accounting
11200 SW 8th Street
Miami, FL 33199-0001
USA
Phone: (305) 348-2582
Fax: (305) 348-2914
E-Mail: hallbaue@fiu.edu


Jean Harris
278 Crescent Drive
Hershey, PA 17033
USA
Phone: (304) 738-3358
E-Mail: jeh6@psu.edu


Mary Harston
419 Peerman Place
Corpus Christi, TX 78411
USA
Phone: (361) 688-1447
Fax: (361) 852-8591
E-Mail: meharston@earthlink.net


Takehisa Hashimoto
4-1-6, Shiraniwa-dai, Ikoma
Nara 630-0136
Japan
Phone: 81-743-79-3787
Fax: 81-743-79-3787
E-Mail: takehisa@tezukayama-u.ac.jp
X


Bill Hefter
351 Franklin Street
San Mateo, CA 94402
USA
Phone: (650) 377-0400
Fax: (650) 377-1911
E-Mail: whh@rcn.com


Jan Heier
654 Sagamore Drive
Montgomery, AL 36109
USA
Phone: (334) 277-2482
Fax: (334) 244-3792
E-Mail: jheier@mail.aum.edu


Wout Hendriksen
Brinkhovenlaan 12B
Paterswolde, Groningen 9765 BK
Netherlands
Phone: 031 503095127
E-Mail: whendriksen@home.nl


Eleanor Henry
265 Dempster Hall MS 5815
Southeast Missouri State University
Cape Girardeau, MO 63701-4799
USA
Phone: (573) 651-5124
Fax: (573) 651-2992
E-Mail: ehenry@semo.edu


Laurie Henry
843 Botetourt Gardens
Norfolk, VA 23507
USA
Phone: (757) 625-3389
E-Mail: lhenry@odu.edu


Esteban Hernandez-Esteve
Cyesa, 8 1° D
Mdrid 2817
Spain
Phone: 34 91 726 9933
Fax: 34 91 338 6881
E-Mail: estebanhe@teleline.es


Joann Hollister
157 Tillson Lake Road
Wallkill, NY 12589
USA
Phone: (845) 895-2944
Fax: (845) 895-1281
E-Mail: joan.hollister@marist.edu


Sarah Holmes
10226 US Highway 377
Stonewall, OK 74871
USA
Phone: (580) 559-5527
E-Mail: sholmes@ecok.edu


Karen Hooks
628 Riviera Isle
Fort Lauderdale, FL 33301
USA
Phone: (954) 525-5878
Fax: (954) 525-5877
E-Mail: khooks@fau.edu


Judith Hora
University of San Diego
School of Business
5998 Alcala Park
San Diego, CA 92110
USA
Phone: (619) 260-4220
Fax: (619) 260-4891
E-Mail: jhora@sandiego.edu


Hsu Hsiufen
No. 405 Tokumaru 3-18-12
Itabashi Ku, Tokyo 175-0083
Japan
Phone: 81-90-2639-8156
E-Mail: serenity.uk.jp@hotmail.co.jp
S


Tim Huang
c/o John's Enterprise Co., Ltd.
4-F4, N.121, Chung King S. Rd., Sec.1
Taipei 00100
Taiwan
E-Mail: johnenpt@ms3.hinet.net


Janet Ann Hume-Schwarz
P.O. Box 912
La Grande, OR 97850
USA
Phone: (541) 962-3574
E-Mail: jhume@eou.edu
O


Lawrence Hudack
12632 NW 14th Street
Sunrise, FL 33323
USA
Phone: (305) 899-3528
E-Mail: Lhudack@mail.barry.edu


Ronald Huefner
State University of NY at Buffalo
370 Jacobs Center
Buffalo, NY 14260
USA
Phone: (716) 645-3276
Fax: (716) 645-3823
E-Mail: rhuefner@buffalo.edu


Barry Huff
E-Mail: bhuff@deloitte.com

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Helen Irvine
School of Accounting & Finance
University of Wollongong
Northfields Avenue
Wollongong NSW 2522
Australia
Phone: 61 2 4221 5919
Fax: 61 2 4221 4297
E-Mail: hirvine@uow.edu.au


Fujihiro Ito
4-45-5 Irifune
Urayasu City, Chiba 279-0012
Japan
Phone: 47 354 1208
E-Mail: itofyfuji@jcom.home.ne.jp


Vladimir Ivanov
143 Turgenev St., Apt. 2
Krasnodar
350049
Russia
Phone: 7 861 221-0617
E-Mail: ivanovst@mail.ru

J
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William Jackson
247 Carnethie Street
Rosewell
Midlothian EH24 9DR
UK
Phone: 44 1314513737
E-Mail: W.Jackson@hw.ac.uk


Ingrid Jeacle
University of Edinburgh
The Management School
William Robertson Bldg
Edinburgh EH89JY
UK
Phone: 44 131 6508339
Fax: 44 131 6508337
E-Mail: ingrid.jeacle@ed.ac.uk


Daniel Jensen
1736 Berkshire Road
Columbus, OH 43221
USA
Phone: (614) 292-2529
Fax: (614) 292-2118
E-Mail: jensen.7@osu.edu

K
[top]
Susumu Katsuyama
2303-14 Naruse
Machida City, Tokyo 194-0044
Japan
Phone: 42 725-7647
Fax: 42 725-7647
E-Mail: VYL02427@nifty.ne.jp


Donald Kent
318 Village Walk Circle
Spenaport, NY 14559
USA
Phone: (585) 395-5521
Fax: (585) 395-2542
E-Mail: Dkent@Brockport.edu


Yoshirou Kimizuka
E312 Fujimicho 2-16-23
Chotushi 182-0033
Japan
Phone: 424 85-6912


Thomas King
500 Manorbrook Drive
Chagrin Falls, OH 44022
USA
Phone: (440) 395-2260
E-Mail: tak96@adelphia.net


Joseph Kobilka
8427 Hera
Universal City, TX 78148
USA
Phone: (210) 207-8722
E-Mail: jkobilka@sanantonio.gov


David Koeppen
Boise State University
Department of Accounting
1910 University Drive
Boise, ID 83725
USA
Phone: (208) 385-3841
Fax: (208) 385-3877
E-Mail: dkoeppen@boisestate.edu


Gregory Kordecki
3239 North Embry Circle
Atlanta, GA 30341
USA
Phone: (770) 961-3439
Fax: (770) 961-0801
E-Mail: gregkordecki@clayton.edu


Mikhail Kouter
Pystovoita Str. 6, Apt. 147
Krasnodar 350059
Russia
Phone: 7 861 2757700
E-Mail: prof.kuter@mail.ru


Sandra Kramer
P. O. Box 117166
University of Florida
Gainesville, FL 32611-7166
USA
Phone: (352) 273-0206
Fax: (352) 392-7962
E-Mail: Sandy.kramer@cba.ufl.edu


Eiichiro Kudo
3-30-2, Senabamachi
Kumamoto City 8600019
Japan
Phone: 81 962003488
E-Mail: kwing@kumagaku.ac.jp


Michinori Kurashige
35-62 Tutujigaoka, Aoba-ku
Yokohama-shi
Kanagawa-ken 227-0055
Japan
Phone: 81 42 782-8303
Fax: 82 42 782-8303
E-Mail: mkura@takachiho.ac.jp


Nazim Kuruca
Giresun Universitesi
Egitim Fakultesi Eriklimani Mevkii
Giresun 28200
Turkey
Phone: 90 4542150870
E-Mail: badali28@hotmail.com

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[top]
Pierre Labardin
13 Rue de Touraine
Checy 45430
France
Phone: 33 0 2 38 91 33 36
E-Mail: pierre.labardin@laposte.net


Margaret Lamb
65 Timber Drive
Storrs, CT 06268
USA
Phone: (860) 486-5820
E-Mail: Margaret.Lamb@uconn.edu


Lewis Laska
901 Church Street
Nashville, TN 37203
USA
Phone: (615) 255-6288
Fax: (615) 255-6289
E-Mail: llaska@verdicdslaska.com


Ricky Leavell
8553 S. Bishop
Chicago, IL 60620
USA
Phone: (773) 239-0036
E-Mail: leavric2@yahoo.com


T. Lee
5 Alderston Gardens
Haddington, Scotland EH41 3RY
UK
E-Mail: leeatom@aol.com


Chris Lefebvre
Res. Minnepoort
Brouwersstraat 1/14
Leuven 03000
Belgium
Phone: 32 16 3269 18
Fax: 32 16 3267 32
E-Mail: Chris.Lefebvre@econ.kuleuven.ac.be


Yannick Lemarchand
17 Rue de I'Industrie
Nantes 44000
France
Phone: 33 240 141783
E-Mail: Yannick.Lemarchand@univ-nantes.fr


Y. Levant
University of Lille
189 Bvd Clemenceau
Marcq en Baroeul 59700
France
Phone: 0033 608373380
E-Mail: ylevant@nordnet.fr


James Lewis
Oriental Institute
Pusey Lane
Oxford, Oxfordshire OX1 2LE
UK
Phone: 44 1865-284377
Fax: 44 1865-274125
E-Mail: Jay.Lewis@orinst.ox.ac.uk


Stephen Loeb
University of Maryland
Robert H. Smith School of Business
College Park, MD 20742
USA
Phone: (301) 405-2207
Fax: (301) 314-9120
E-Mail: sloeb@rhsmith.umd.edu

M
[top]
Marta Macias
Dpt. Business Administration
Universidad Carlos III de Madrid
Calle Madrid, 126
Getafe, Madrid 28903
Spain
Phone: 34 916249370
Fax: 34 916249868
E-Mail: Marta.macias@uc3m.es


James Macklin
1221 Greenfield Avenue
Arcadia, CA 91006
USA
Phone: (626) 445-3866
Fax: (626) 445-3866
E-Mail: jhmcpa@earthlink.net


Richard Macve
London School of Economics
Dept. of Accounting & Finance
Houghton Street
London, England WC2A 2AE
UK
Phone: 44 207 955 6138
Fax: 44 207 955 7420
E-Mail: R.Macve@lse.ac.uk


Robert Mahan
167 Bob Hays Road
Jonesborough, TN 37659
USA
Phone: (423) 461-8673
Fax: (423) 461-8677
E-Mail: rlmahan@milligan.edu
A


Josephine Maltby
Sheffield University
Management School
9 Mappin Street
Sheffield S11 4DT
UK
Phone: 114 266 6579
Fax: 114 222 3348
E-Mail: j.maltby@shef.ac.uk


Jesus Manjon
U. Pablo de Olavide D.
Direccion Empresas
Ctra Utrera Km. S.
Seville 41013
Spain
Phone: 34 954 34 98 43
Fax: 34 954 34 8353
E-Mail: jdlopman@upo.es


Marco Marinoni
Via Roma, 2
Pizzighettone
Cremona 26026
Italy
E-Mail: marcomarinoni80@virgilio.it


Jimmy Martin
University of Montevallo
Accounting Faculty, College of Business
Montevallo, AL 35115
USA
Phone: (205) 665-6531
Fax: (205) 665-6560
E-Mail: martinj@um.montevallo.edu


Yoshinao Matsumoto
3-14-15 Sumiyoshi-Miya #1001
Higasi-Nada
Kobe, Hyogo 658-0053
Japan
Phone: 81-6-6368-0683
Fax: 81-6-6538-1385
E-Mail: yosmatsu@kansai-u.ac.jp


Richard Mattessich
University of British Columbia
Faculty of Commerce
Business Administration
Vancouver, BC V6T 122 P.T.O.
Canada


Chester Mattocks
3504 Pitt NE
Albuquerque, NM 87111
USA
Phone: (505) 299-5233
Fax: (505) 299-5153


Alan Mayer-Sommer
Georgetown University
School of Business
Washington, DC 20057
USA
Phone: (202) 687-3792
Fax: (202) 687-4031
E-Mail: mayersom@georgetown.edu


Francisco Mayordomo
Universidad de Valencia
Facultad de Economia
Campus Tarongers
Valencia, 46071
Spain
Phone: 96 3828308
Fax: 34 96 3828287
E-Mail: Francisco.Mayordomo@uv.es


Alan Mayper
University of North Texas
Department of Accounting
P. O. Box 305219
Denton, TX 76203-5219
USA
Phone: (940) 565-3100
Fax: (940) 565-3803
E-Mail: Mayper@unt.edu


Jim McKinney
2614 East West Hwy
Chevy Chase, MD 20815
USA
Phone: (202) 806-1582
E-Mail: jim@mckinneycpa.com


Cheryl McWatters
University of Alberta
School of Business
3-23 Business Building
Edmonton, Alberta T6G 2R6
Canada
Phone: (780) 492-3053
Fax: (780) 492-6735
E-Mail: Cheryl.Mcwatters@ualberta.ca


Reynaldo Mena
Calle Pielago N° 20
Col. Acueducto de Guadalupe
Ciudad de Mexico, Distrito Federal 07270
Mexico
Phone: 53-88-12-20
E-Mail: fraustomena@hotmail.com
A


Edward Mendlowitz
10 Green Hills Road
East Brunswick, NJ 8816
USA
Phone: (732) 613-9700, ext. 21
Fax: (732) 613-9705
E-Mail: em@mwllp.com


Conrad Meyer
Bibliothek fur Betriebswirtschaft
Plattenstrasse 14, Zurich CH-8032
Switzerland
Phone: 01 634 2578
Fax: 01 634 4995
E-Mail: meyerc@irc.unizh.ch


Rodney Michael
3433 Lakeshore Drive
Sault Ste.
Marietta, MI 49783
USA


Alfred Michenzi
Loyola College in Maryland
Department of Accounting
Baltimore, MD 21210
USA
Phone: (410) 617-2386
Fax: (410) 617-2006
E-Mail: amichenzi@loyola.edu


M. Miller
University of New South Wales
School of Accounting
Sydney 2052
Australia
Phone: 61 2 9385 5820
Fax: 61 2 9385 5925
E-Mail: m.miller@unsw.edu.au


Masahide Miyokawa
3-4-2 Chihaya
Toshima-ku
Tokyo 171
Japan
Phone: 3-3955-8783
Fax: 3 3957-4283
E-Mail: Mpacioli@aol.com


Stephen Moehrle
8001 Natural Bridge Road
1203 55B Tower
St. Louis, MO 63121-4499
USA
Phone: (314) 516-6142
Fax: (314) 516-6420
E-Mail: moehrle@umsl.edu


Duffy Morf
219 Woodland Hills Drive
Oxford, MS 38655
USA
Phone: (662) 915-5266
E-Mail: mgmorf@olemiss.edu


Stephanie Moussalli
P. O. Box 6288
Navarre, FL 32566
USA
Phone: (985) 449-7015
E-Mail: smoussalli@uwf.edu


Brigitte Muehlmann
100 Raffaele Drive
Waltham, MA 2452
USA
E-Mail: bmuehlmann@bentley.edu


Gerhard Mueller
15794 Dovewood Ct
Poway, CA 92064
USA
Phone: (858) 748-0872
E-Mail: gmueller@u.washington.edu


Richard Murdock
Ohio State University
Dept. of Accounting & MIS
2100 Neil Avenue
Columbus, OH 43210-1144
USA
Phone: (614) 292-1720
Fax: (614) 292-2118
E-Mail: murdock.3@osu.edu

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[top]
Christopher Napier
Royal Holloway, University of London
School of Management
Egham, Surrey TW20 0EX
UK
Phone: 44 0 1784 276121
Fax: 44 0 0184 276100
E-Mail: Christopher.Napier@rhul.ac.uk


Jennifer Niece
200 Milk Street
Westborough, MA 01581
USA
Phone: (508) 767-7245
E-Mail: jniece@assumption.edu


Sven-Arne Nilsson
Department of Business Administration
P. O. box 7080
Lund SE-220 07
Sweden
Phone: 46 40 669 61 56
Fax: 46 40 23 1015
E-Mail: sven-arne.nilsson@deloitte.se


Christopher Nobes
School of Business
University of Reading
P. O. Box 218
Reading, Berkshire RG6 6AA
UK
Phone: 44 118 378 8228
Fax: 44 118 378 6305
E-Mail: C.W.Nobes@reading.ac.uk


Masayoshi Noguchi
Tokyo Metropolitan University
Hatchoji, Minami-Osawa 1-1
Tokyo
Japan
Phone: 81 42 6772331
Fax: 81 42 6772298
E-Mail: fjgdp277@yahoo.co.jp


Miriam Nunez
Dpto. Contabilidad
Universidad de Sevilla
Avda. Ramon Y Cajal S/N
Sevilla 41018
Spain
Phone: 34 954 55 76 04
Fax: 34 954557569
E-Mail: miriam@us.es
O


Hugo Nurnberg
6 Braemar Drive
Princeton Junction, NJ 08550
USA
Phone: (646) 802-6448
Fax: (646) 312-3161
E-Mail: hugo_nurnberg@baruch.cuny.edu

O
[top]
Haruo Okamoto
2-17-19 Ikego
Zushi City, Kanagawa
Japan
Phone: 81 46 873-0374
Fax: 81 46 871-3140
E-Mail: Haruook@aol.com


Katsuyoshi Okamura
946-7 Watauchi
Fujisawa
Kanagawa 251-0
Japan
Phone: 466 27-1932
Fax: 466 27-1932
E-Mail: okamuk01@kanagawa-u.ac.jp


Hiroshi Okano
1-46-1, Yamate-Higashi
Kyotanabe, Kyoto 610-0357
Japan
Phone: 81 774 64 0175
Fax: 81 774 64 0175
E-Mail: okano@bus.osaka-cu.ac.jp


David Oldroyd
University of Newcastle Upon Tyne
Dept of Accounting & Finance
Newcastle Upon Tyne, Great Britain NE1 7RU
UK
Phone: 44 191 222 7586
E-Mail: David.Oldroyd@ncl.ac.uk


David Olson
4088 UHB
Univ of Illinois at Springfield
Springfield, IL 62703-5407
USA
Phone: (217) 206-7907
Fax: (217) 206-7543
E-Mail: olson.david@uis.edu


Philip O'Regan
University of Limerick
Dept. of Accounting & Finance
Limerick
Ireland
Phone: 353 6120 2397
Fax: 353 6121 3188
E-Mail: Philip.Oregan@ul.ie


Hanvela Orta
c/Atenas 5, 4° C
Montequinto 41089
Spain
Phone: 34 954 97 79 19
Fax: 34 954348353
E-Mail: mdomort@upo.es

P
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Lee Parker
The University of Adelaide
School of Commerce
5005
Australia
Phone: 61 8 8303 4236
Fax: 61 8 8303 4368
E-Mail: lee.parker@adelaide.edu.au


Robert Parker
University of Exeter
SOBE, Streatham Court
Exeter, Great Britain EX4 4PU
UK
Phone: 44 1392 225154
Fax: 44 1392 263210
E-Mail: R.H.Parker@Exeter.ac.uk


Ronny Parkerson
2204 Cox Road
Richmond, VA 23233
USA
Phone: (804) 935-0434
E-Mail: rparkerson220@comcast.net


Terry Patton
79 Linda Lane
Bethel, CT 06801
USA
Phone: (203) 205-0116
E-Mail: tkpatton@gasb.org


Judy Peterson
Monmouth College
Accounting Department
700 E. Broadway
Monmouth, IL 61462
USA
Phone: (309) 457-2365
E-Mail: jpeterso@monm.edu

Louis Petro
1455 Benvenue
Sylyvan Lake, MI 48320-1715
USA
Phone: (248) 681-9119
E-Mail: petro@uwindsor.ca


Chuck Pier
Department of Accounting
Texas State University
601 University Drive
San Marcos, TX 78666
USA
Phone: (512) 245-3182
E-Mail: chuck.pier@txstate.edu


David Pirtle
585 Spinnaker Way
Lake Mary, FL 32746
USA
Phone: (407) 688-0031
E-Mail: dpirtle@mpinet.net


Felix Pomeranz
250 Jacaranda Dr., Apt. 406
Plantation, FL 33324
USA
Phone: (954) 370-3276
E-Mail: pomeranzf@bellsouth.net


Brooks Poole
921 Van Buren #1
Oxford, MS 38655
USA
Phone: (601) 540-0951
E-Mail: vbpoole@olemiss.edu


J. Posey
156 Windsor Lane
Pelham, AL 35124-2844
USA
Phone: (205) 663-1704
E-Mail: poseyjm@aol.com


Christopher Poullaos
University of Sydney
Accounting & Business Law
School of Business (H69)
Sydney NSW 2006
Australia
Phone: 61 2 9036 9056
Fax: 61 2 9351 6638
E-Mail: C.Poullaos@econ.usyd.edu.au


Deborah Prentice
Univ. of Massachusetts - Dartmouth
285 Old Westport Road
N. Dartmouth, MA 02749-2300
USA
Phone: (508) 999-8261
E-Mail: dprentice@umassd.edu


Gary Previts
Case Western Reserve University
Weatherhead School of Management
10900 Euclid Avenue
Cleveland, OH 44106-7235
USA
Phone: (216) 368-2074
Fax: (216) 368-4776
E-Mail: gjp@cwru.edu


Annette Pridgen
144 Garden Terrace
Oxford, MS 38655
USA
Phone: (601) 291-7550
E-Mail: abpridge@olemiss.edu


Thomas Prince
303 Richmond Road
Kenilworth, IL 60043
USA
Phone: (847) 491-2669
Fax: (847) 467-1202
E-Mail: T-Prince@Kellogg.northwestern.edu


Q
Paolo Quattrone
University of Oxford
Said Business School
Park End Street
Oxford OX1 1HP
UK
Phone: 44 1865 278208
Fax: 44 1865 288850
E-Mail: paolo.quattrone@sbs.ox.ac.uk

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William Raabe
Ohio State University
Dept. of Accounting & MIS
2100 Neil Avenue
Columbus, OH 43210-1144
USA
Fax: (614) 292-2118
E-Mail: raabe_12@cob.osu.edu


Robert Rabidoux
7318 Eleanor Circle
Sarasota, FL 34243
USA
Phone: (941) 360-9676
E-Mail: rrabidoux@argosyu.edu


Carlos Ramirez
Dpt. Comptabilite - Contriole
Group HEC
1 rue de la Liberation
Jouy-en-Josas Cedex 78351
France
E-Mail: ramirezc@hec.fr


Christopher Randles
2400 W. Bradley Avenue, A108
Champaign, IL 00820
USA
Phone: (217) 351-2513
Fax: (217) 353-2632
E-Mail: crandles@parkland.edu


Robert Raymond
4400 South 80, Unit 109
Lincoln, NE 68516
USA
Phone: (402) 488-7916
E-Mail: baraymond@cornhusker.net


Alan Reinstein
Departrment of Accounting
Wayne State University
School of Business Administration
Detroit, MI 48202
USA
Phone: (313) 577-4486
Fax: (313) 577-2000
E-Mail: a.reinstein@wayne.edu


Sara Reiter
283 Williams Road
Windsor, NY 13865
USA
Phone: (607) 777-6174
Fax: (607) 777-4422
E-Mail: sreiter@binghamton.edu


Jennifer Reynolds-Moehrle
8001 Natural Bridge Road
SSB 1211, UMSL
St. Louis, MO 63121-4499
USA
Phone: (314) 516-6764
Fax: (314) 516-6420
E-Mail: jreynolds.moehrle@umsl.edu


John Ribezzo
119 Harmon Avenue
Cranston, RI 02910
USA
Phone: (401) 825-2251
Fax: (401) 825-1176
E-Mail: jribezzo@ccri.edu


Alan Richardson
York University
Schulich School of Business
Toronto, Ontario M3J 1P3
Canada
Phone: (416) 736-2100, x. 66009
Fax: (416) 736-5687
E-Mail: Arichardson@schulich.yorku.ca


John Rigsby
1024 Southgate Drive
Starkville, MS 39759
USA
Phone: (662) 325-1640
Fax: (662) 325-1646
E-Mail: jrigsby@cobilan.msstate.edu


Diane Roberts
University of San Francisco
School of Business & Management
2130 Fulton Street
San Francisco, CA 94117
USA
Phone: (415) 422-6380
Fax: (415) 422-2502
E-Mail: robertsd@usfca.edu


Lucia Rodrigues
Univesity of Minho
School of Economics and Management
Braga, Gualtar 4709
Portugal
Phone: 351 253 604559
Fax: 351 253 676375
E-Mail: lrodrigues@eey.uminho.pt


Manuel Jose Benavente Rodrigues
Rua Joaõ Chagas 65-1° Dr°
Algés 1495
Portugal
Phone: 351 21 4121938
Fax: 351 21 4121939
E-Mail: horaconta@netcabo.pt


Harold Roth
7814 Chesterfield Drive
Knoxville, TN 37909-2913
USA
Phone: (865) 974-1756
Fax: (865) 974-4631
E-Mail: hroth@utk.edu


Norlin Rueschhoff
University of Notre Dame
309 College of Business
Notre Dame, IN 46556-5646
USA
Phone: (574) 850-7517
Fax: (574) 631-5255
E-Mail: rueschhoff.1@nd.edu


Robert Russ
48 Thompson Avenue
Ft. Mitchell, KY 41017
USA
E-Mail: russr1@nku.edu


Janette Rutterford
Open University Business School
Michael Young Building
Walton Hall
Milton Keynes MK7 6AA
UK
Phone: 44 1908 655872
Fax: 44 1908 655898
E-Mail: j.rutterford@open.ac.uk


John Ryan
University of Western Sydney
School of Accounting, Campbelltown
Locked Bag 1797
Penrith South DC NSW 1797
Australia
Phone: 612 4620 3358
Fax: 61 2 4626 6683
E-Mail: john.ryan@uws.edu.au

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Alan Sangster
21 Braeside Terrace
Aberdeen, Scotland AB15 7TS
UK
Phone: 44 78 1744 3420
E-Mail: a.j.a.sangster@rgu.ac.uk


Massimo Sargiacomo
Viale Pindaro 42
Pescara 65127
Italy
Phone: 0390-85-4537597
E-Mail: msargiacomo@unich.it
X


Robert Sarikas
13686 Scatter Ridge Road
Athens, OH 45701
USA
Phone: (740) 593-6583
E-Mail: sarikas@ohio.edu
X


Shigeto Sasaki
Senshu University
2-1-1 Higashimita, Tama-ku
Kawasaki-shi, Kanagawa-ken 214
Japan
Phone: 81 3-3488-8905
E-Mail: sasakish@isc.senshu-u.ac.jp


Paulo Schmidt
Rua Engenheiro Olavo Nunes, 250
apto 702
Bairro Bela Vista
Porto Alegre RS 90440-170
Brazil
Phone: 55 51 33311346
E-Mail: pschmidt@ufrgs.br
S


Michael Schoderbek
Rutgers University
Dept of Accting-School of Business
Janice Levin Bldg-94 Rockafeller Rd
New Brunswick, NJ 08903
USA
Phone: (908) 445-4438
Fax: (908) 445-3201
E-Mail: schoderb@business.rutgers.edu


Hanns-Martin Schoenfeld
University of Illinois
360 Wohlers Hall
1206 S. Sixth Street
Champaign, IL 61820
USA
Phone: (217) 359-4433
Fax: (217) 359-4433
E-Mail: hschoenf@uiuc.edu


Sally Schultz
School of Business - SUNY New Paltz
New Paltz, NY 12561
USA
Phone: (845) 257-2943
E-Mail: schultzs@newpaltz.edu
X


Barbara Scofield
1845 E. Northgate Avenue
Irving, TX 75062
USA
Phone: (972) 721-8034
Fax: (972) 721-4007
E-Mail: scofield@gsm.udallas.edu


Stefania Servalli
Universita 'degli Studi di Bergamo
via dei Caniana 2
Bergamo 24127
Italy
Phone: 39 035 2052591
Fax: 39 0352052549
E-Mail: servalli@unibg.it


Ken Shackleton
University of Glasgow
Dept. of Accounting and Finance
65-71 Southpark Avenue
Glasgow, Scotland G12 8LE
UK
Phone: 44 1292 313729
E-Mail: k.shackleton@accfin.gla.ac.uk


Andrew Sharp
4311 The Cedars
Mobile, AL 36608
USA
E-Mail: sharpa@shc.edu


Yasuhiro Shimizu
Kobe University
Graduate School of Business
Rokkodai Nada, Kobe 6578501
Japan
Phone: 81 78 803 6973
Fax: 81 78 803 6977
E-Mail: simizu@kobe-u.ac.jp


Paul Shoemaker
University of Nebraska
307 College of Business Administration
Lincoln, NE 68588-0488
USA
Phone: (402) 472-2337
Fax: (402) 472-4100
E-Mail: pshoemaker1@unl.edu


Suki Sian
Cardiff Business School
Aberconway Building
Colum Drive
Cardiff, Wales CF10 3EU
UK
Phone: 44 292087 0044
E-Mail: sians@cardiff.ac.uk


Elliott Slocum
1121 Brannon Drive
Greensboro, GA 30642
USA
Phone: (706) 453-9338
E-Mail: Slocum@negia.net
X


David Smith
P. O. Box 782
Belmont, Victoria 3216
Australia
Phone: 61 3 5267 2707
Fax: 61 438 322 966 (cell)
E-Mail: dr.david.smith@bigpond.com


Toni Smith
67 Steppingstones Road
Lee, NH 03824-6612
USA
Phone: (603) 659-5108
E-Mail: toni.smith@yahoo.com


Yaroslav Sokolov
Kazanskaya (Plekhanova)
Street 41, Flat 3
St. Petersburg 190000
Russia
Phone: 7 (812) 315 7063
Fax: 7 (095) 953 4294
E-Mail: visokolov@hotmail.com


Steven Solieri
363 Bidwell Hill Road
Lake Ariel, PA 18436
USA
Phone: (570) 689-0402
Fax: (570) 689-7214
E-Mail: sasolieri@aol.com
X


Gary Spraakman
York University
Atkinson Faculty
Toronto, Ontario M3J 1P3
Canada
Phone: (416) 736-2100, ext. 22155
Fax: (416) 736-5963
E-Mail: garys@yorku.ca


Ram Sriram
6011 Rocky Shoals Court
Tucker, GA 30084
USA
Phone: (404) 651-4464
E-Mail: accrss@langate.gsu.edu


Ray Stephens
Ohio University
School of Accountancy
Copeland 409
Athens, OH 45701
USA
Phone: (740) 597-1805
Fax: (740) 593-2412
E-Mail: stepher1@ohiou.edu


Wilbur Stevens
38 Santa Ana Drive
Salinas, CA 93901-4136
USA
Phone: (831) 424-9093
Fax: (831) 757-8576
E-Mail: Stevens@StevensSloanShah.cpaspc


Ross Stewart
Seattle Pacific University
School of Business & Economics
Seattle, WA 98119
USA
Phone: (206) 281-2900
Fax: (206) 287-2977
E-Mail: rstewart@spu.edu


Frederic Stiner
109 Autumn Horseshoe
Newark, DE 19702
USA
Phone: (302) 738-9906
E-Mail: stiner@verizon.net


Mary Stone
The University of Alabama
Culverhouse School of Accountancy
Box 870220
Tuscaloosa, AL 35487
USA
Phone: (205) 348-2915
Fax: (205) 348-8453
E-Mail: mstone@cba.ua.edu


William Stout
423 Dorsey Way
Louisville, KY 40223
USA
Phone: (502) 852-4830
Fax: (502) 852-6072
E-Mail: William.Stout@Louisville.edu


Donna Street
University of Dayton
Department of Accounting
Miriam Hall - RM 409
Dayton, OH 45469-2242
USA
Phone: (937) 229-2461
Fax: (937) 229-2270
E-Mail: donna.street@notes.udayton.edu


Tomo Suzuki
SAID Business School
University of Oxford
Parkend Street
Oxford, Oxon OX1 1HP
United Kingdom
Phone: 44 (0) 1865 288942
E-Mail: tomo.suzuki@sbs.ox.ac.uk
X

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Norio Takasa
1-9-18 Suzukakedai
Sanda 669-1322
Japan


H. Tatum
1315 North 35th Street
Omaha, NE 68131-1312
USA
Phone: (402) 553-5768
E-Mail: leetatum@aol.com


Joel Thompson
425 E. Arch Street
Marquette, MI 49855
USA
Phone: (906) 228-8052
E-Mail: jothomps@nmu.edu


Donald Tidrick
1230 Bristol Drive West
Sycamore, IL 60178
USA
Phone: (815) 753-2200
Fax: (815) 753-8515
E-Mail: dtidrick@niu.edu


Rasoul Tondkar
Virginia Commonwealth University
School of Business
1015 Floyd Avenue
Richmond, VA 23284
USA
Phone: (804) 828-7156
Fax: (804) 828-8884
E-Mail: rhtondka@vcu.edu


James Tucker
Widener University
School of Business Administration
One University Place
Chester, PA 19013-5792
USA
Phone: (610) 499-4611
Fax: (610) 499-4614
E-Mail: james.j.tucker@widener.edu


Thomas Tyson
St. John Fisher College
Department of Accounting
3690 East Avenue
Rochester, NY 14618
USA
Phone: (585) 787-1028
E-Mail: ttyson@sjfc.edu

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Rubens Valerio
Av. Elmira Martins Moreira, 455
Altos de Santana
Jacarel-Sao Paulo 12306-730
Brazil
E-Mail: rvalerio@yahoo.com


Michael Van Breda
7216 Lehigh Drive
Dallas, TX 75214-1733
USA
Phone: (214) 349-2390


Richard Vangermeersch
P. O. Box 338
Kingston, RI 02881
USA
Phone: (401) 783-8853

Miklos Vasarhelyi
Rutgers Accounting Research Center
Room 300V, Ackerson Hall
180 University Avenue
Newark, NJ 07102-1897
USA
E-Mail: miklosv@yahoo.com


Glenn Vent
P. O. Box 72218
Las Vegas, NV 89170
USA
Phone: (702) 895-3386
Fax: (702) 895-4306
E-Mail: vent@ccmail.nevada.edu


Gloria Vollmers
469 Woodland Avenue
Old Town, ME 04468-5930
USA
Phone: (207) 827-0504
E-Mail: vollmers@maine.edu

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Judith Wale
Orchard House
Banbury Lane
Culworth, Banbury OX17 2AX
UK
Phone: 44 1295 760197
E-Mail: afinjwa@wbs.warwick.ac.uk


Stephen Walker
Cardiff Business School
Aberconway Building
Colum Drive
Cardiff, Wales CF10 3EU
UK
Phone: 44 29 2087 6546
Fax: 44 29 2087 4419
E-Mail: WalkerS2@cardiff.ac.uk


Izumi Watanabe
3-1-29-401 Minami-Hanayashiki
Kawanishi, Hyogo 666-0026
Japan
Phone: 72 757 4399
Fax: 72 757 4399
E-Mail: watanabe@osaka-ue.ac.jp


Ann Watkins
Univ of North Carolina at Greensboro
Department of Accounting
418 Bryan Building, P. O. Box 26165
Greensboro, NC 27402-6165
USA
Phone: (336) 256-0189
Fax: (336) 334-4706
E-Mail: alwatkins@uncg.edu


Gregory Waymire
Goizueta Business School
Emory University
1300 Clifton Road
Atlanta, GA 30322
USA
Phone: (404) 727-6589
Fax: (404) 727-6313
E-Mail: Gregory_Waymire@bus.emory.edu


Sandra Welch
18111 Keystone Bluff
San Antonio, TX 78258
USA
Phone: (210) 458-5242
Fax: (210) 458-4708
E-Mail: sandra.welch@utsa.edu


Steve Wells
Alcorn State University
P. O. Box 592
Brookhaven, MS 39602
USA
Phone: (601) 304-4309
Fax: (601) 304-4350
E-Mail: swells@telepak.net or steve@alcorn.edu


Loren Wenzel
102 Forest Drive
Ona, WV 25545
USA
Phone: (304) 696-2660
Fax: (304) 696-2652
E-Mail: wenzel@marshall.edu


Brian West
University of Ballarat
P. O. Box 663
Ballarat, Victoria 3353
Australia
Phone: 61 3 53279406
Fax: 61 3 53279405
E-Mail: b.west@ballarat.edu.au


David Williams
Ohio State University
Dept. of Accounting & MIS
2100 Neil Avenue
Columbus, OH 43210-1144
USA
Phone: (614) 292-8566
Fax: (614) 292-2118
E-Mail: williams.77@osu.edu


Paul Williams
North Carolina State University
Dept. of Accounting, Box 8113
Raleigh, NC 27695
USA
Phone: (919) 515-4436
Fax: (919) 515-4446
E-Mail: paul_williams@ncsu.edu


Satina Williams
1034 Maggie Road
Newburgh, NY 12550
USA
Phone: (845) 564-6476
E-Mail: s2svwill@att.net


Mervyn Wingfield
5100 Monument Ave. #715
Richmond, VA 23230
USA
Fax: (804) 282-3519
E-Mail: mwingfie@sprynet.com


Peter Wolnizer
The University of Sydney
Economics & Business Bldg. H69
Room 203
Sydney NSW 2006
Australia
Phone: 612 9351 3084
Fax: 612 9351 6639
E-Mail: p.wolnizer@econ.usyd.edu.au


Charles Wootton
P. O. Box 1066
Charleston, IL 61920
USA
Phone: (217) 581-6929
Fax: (217) 581-6247
E-Mail: cwwootton@eiu.edu

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Masaki Yamashita
Kumamoto Gakuen University
2-5-1 Oe
Kumamoto City 862-8680
Japan
Phone: 96 364-7062
Fax: 96 364-7062
E-Mail: yamasita@kumagaku.ac.jp


Basil Yamey
London School of Economics
Houghton Street, Aldwych
London WC2A 2AE
UK


Hilmi Yayla
Giresun University
Iktisadi ve Idari Bilimler
Fakultesi, Isletme Bolumu, Eriklimani Mevkii
Giresun 28200
Turkey
Phone: 90 532 773 23 90
E-Mail: h_yayla@hotmail.com


John Yeakel
77 Pinon Hill Place NE
Albuquerque, NM 87122
USA
Ryan Yoeckel
3414 W. Foster Avenue
Apartment 3B
Chicago, IL 60625-4862
USA
Phone: (773) 583-7896
E-Mail: rdyoeck@yahoo.com

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Stephen Zeff
Rice University - MS 531
Jones School of Management
6100 Main Street
Houston, TX 77005-1892
USA
Phone: (713) 348-5379
Fax: (713) 348-5251
E-Mail: sazeff@rice.edu