Accounting & Taxation Editorial Advisory Board

Editor in Chief

Terrance Jalbert. Ph.D., University of Hawaii-Hilo

Managing Editor

Mercedes Jalbert, The Institute for Business and Finance Research

Editorial Advisory Board

James E. Briley, Northeastern State University

Jeffrey L. Decker, California State University – Chico

Giuseppe Di Biase, University “G. D’Annunzio” Chieti and Pescara, Italy

Gary M. Fleischman, Texas Tech. University

Glen Hansen, Utica College

Peter Harris, New York Institute of Technology

Yoko Oguro, Meikai University

Masako Saito, Kansai University

Antonella Silvestri, University of Calabria

Xiaoxiao Song, Southern Illinois University Edwardsville

Jonathan Stewart, Abilene Christian University

Ronald Stunda, Valdosta State University

Ad Hoc Reviewers