Journal of Accounting and Economics 38 (2004) 349353

Acknowledgement
The Journal of Accounting & Economics acknowledges the assistance of the following
reviewers:

ANWER AHMED JOY BEGLEY

Syracuse University University of British Columbia

ASHIQ ALI DANIEL BENS

University of Arizona University of Chicago

ANIL ARYA GENNERO BERNILE

The Ohio State University University of Rochester

HOLLIS ASHBAUGH UTPAL BHATTACHARYA

University of Wisconsin, Indiana University/MIT
Madison
ROBERT BLOOMFIELD
WILLIAM BABER Cornell University
George Washington University
MARK BRADSHAW
STANLEY BAIMAN Harvard University
University of Pennsylvania
JAMES A. BRICKLEY
LINDA BAMBER University of Rochester
University of Georgia
BRIAN BUSHEE
MICHAEL BARCLAY University of Pennsylvania
University of Rochester
ROBERT BUSHMAN
MARY BARTH University of North Carolina,
Stanford University Chapel Hill

ELI BARTOV YAN CAO

New York University University of Rochester

SUDIPTA BASU SANDRA L. CHAMBERLAIN

Emory University University of British Columbia

WILLIAM BEAVER CHARLES CHEN

Stanford University City University of Hong Kong

doi:10.1016/S0165-4101(04)00091-6
350 Acknowledgement / Journal of Accounting and Economics 38 (2004) 349353

QI CHEN PAUL FISCHER

Duke University Pennsylvania State University

GREGORY CLINCH JENNIFER FRANCIS

Australian Graduate School of Duke University
Management
RICHARD FRANKEL
DANIEL COLLINS Massachusetts Institute of Technology
University of Iowa
JENNIFER GAVER
JOHN CORE University of Georgia
University of Pennsylvania
JONATHAN C. GLOVER
KENT DANIEL Carnegie Mellon University
Northwestern University
JOHN R. GRAHAM
Duke University
SRIKANT DATAR
Harvard University
ZHAOYANG GU
Carnegie Mellon University
PATRICIA DECHOW
University of Michigan
WAYNE GUAY
University of Pennsylvania
MARK DeFOND
University of Southern California JOHN R.M. HAND
University of North Carolina,
DAN DHALIWAL Chapel Hill
University of Arizona
MICHELLE HANLON
ILIA D. DICHEV University of Michigan
University of Michigan
RACHEL HAYES
J. RICHARD DIETRICH University of Chicago
Ohio State University
CARLA HAYN
RONALD A. DYE University of California,
Northwestern University Los Angeles

MERLE M. ERICKSON PAUL HEALY

University of Chicago Harvard University

KATHLEEN A. FARRELL FRANK HEFLIN

University of Nebraska at Lincoln Purdue University

JOHN C. FELLINGHAM ROBERT W. HOLTHAUSEN

Ohio State University University of Pennsylvania

THOMAS FIELDS PAUL HRIBAR

Northwestern University Cornell University
 Acknowledgement / Journal of Accounting and Economics 38 (2004) 349353 351

STEVEN HUDDART MARK LANG

Pennsylvania State University University of North Carolina,
Chapel Hill
EUGENE A. IMHOFF
University of Michigan DAVID F. LARCKER
University of Pennsylvania
RAFFI INDJEJIKIAN
University of Michigan CHARLES M.C. LEE
Barclays Global Investors
CHRISTOPHER D. ITTNER
University of Pennsylvania RICHARD LEFTWICH
University of Chicago
JOHN JACOB
University of Colorado, Boulder REUVEN LEHAVY
University of Michigan
ALAN D. JAGOLINZER
CLIVE LENNOX
Stanford University
Hong Kong University of Science &
Technology
PETER JOOS
Massachusetts Institute of
ANDREW LEONE
Technology
University of Rochester
PHILIP JOOS CHRISTIAN LEUZ
University of Rochester University of Pennsylvania
SANJAY KALLAPUR KIN LO
Purdue University University of British Columbia
STEVE KAPLAN ROBERT P. MAGEE
University of Chicago Northwestern University

RON KASZNIK CHRISTOPHER MALLOY

Stanford University London Business School

OLIVER KIM STANIMIR MARKOV

University of Maryland Emory University

APRIL KLEIN STEVEN R. MATSUNAGA

New York University University of Oregon

ADAM KOLANINSKI EDWARD L. MAYDEW

Massachusetts Institute of University of North Carolina,
Technology Chapel Hill

RICHARD A. LAMBERT MAUREEN McNICHOLS

University of Pennsylvania Stanford University

WILLIAM LANEN GREGORY MILLER

University of Michigan Harvard University
352 Acknowledgement / Journal of Accounting and Economics 38 (2004) 349353

LILLIAN MILLS SUGATA ROYCHOWDHURY

University of Arizona Massachusetts Institute of Technology

BRIAN G. MITTENDORF STEPHEN RYAN

Yale University New York University

KEVIN J. MURPHY HARESH SAPRA

University of Southern California University of Chicago

VENKY NAGAR KATHERINE SCHIPPER

University of Michigan Financial Accounting
Standards Board
PATRICIA C. OBRIEN
University of Waterloo CATHERINE M. SCHRAND
University of Pennsylvania
DENNIS OSWALD
London Business School NEJAT SEYHUN
University of Michigan
KRISHNA PALEPU
Harvard University DOUGLAS SHACKELFORD
University of North Carolina
ZOE-VONNA PALMROSE Chapel Hill
University of Southern California
CATHY SHAKESPEARE
CHUL W. PARK University of Michigan
Hong Kong University of Science &
Technology DENNIS SHEEHAN
Pennsylvania State University
KATHY PETRONI
Michigan State University CHARLES SHI
University of California, Irvine
JOSEPH PIOTROSKI
University of Chicago LAKSHMANAN SHIVAKUMAR
London Business School
GEORGE PLESKO
Massachusetts Institute of SUSAN SHU
Technology Boston College

JEFFREY PONTIFF RICHARD SLOAN

Boston College University of Michigan

S. GHON RHEE CLIFFORD W. SMITH

University of Hawaii University of Rochester

SCOTT RICHARDSON SRI S. SRIDHAR

University of Pennsylvania Northwestern University

DARREN T. ROULSTONE MARY HARRIS STANFORD

University of Chicago Texas Christian University
 Acknowledgement / Journal of Accounting and Economics 38 (2004) 349353 353

K.R. SUBRAMANYAM MICHAEL WEISBACH

University of Southern California University of Illinois,
Urbana-Champaign
JAYANTHI SUNDER
Northwestern University MICHAEL WILLENBORG
University of Connecticut
SIEW HONG TEOH
Ohio State University RICHARD H. WILLIS
Duke University
JACOB THOMAS
Columbia University M.H. FRANCO WONG
University of Chicago
EWA TOMASZEWSKA
Northwestern University TAK-JUN WONG
Hong Kong University of
LARRY VAN HORN Science & Technology
University of Rochester
JOANNA WU
IGOR VAYSMAN University of Rochester
INSEAD
PETER WYSOCKI
CLARA VEGA Massachusetts Institute of
University of Rochester Technology

ROBERT E. VERRECCHIA LANCE YOUNG

University of Pennsylvania University of Washington

LINDA VINCENT TZACHI ZACH

Northwestern University Washington University

JAMES WAHLEN PAUL ZAROWIN

Indiana University New York University

BEVERLY R. WALTHER JIEYING ZHANG

Northwestern University Massachusetts Institute of
Technology
CHARLES E. WASLEY
University of Rochester XIAO-JUN ZHANG
University of California, Berkeley
JOSEPH P. WEBER
Massachusetts Institute of Technology YONG ZHANG
Purdue University
GERALD WEDIG
University of Rochester