Editorial Staff and Board

Editors

KHI V. THAI, School of Public Administration,
Florida Atlantic University

Governmental Accounting Editor

DONALD R. DEIS, Department of Accounting, 
Louisiana State University

Copy Editor 

PAULA ALITZER

Editorial Board

ROY BAHL, Georgia State University, 
School of Policy Studies

J. MARVIN BENTLEY, Pennsylvania State University-Harrisburg, School of Public Affairs

PETER B. BOORSMA, University of Twente, 
Department of Public Administration

MELVIN V. BORLAND, Western Kentucky University, Department of Economics

ROBERT W. BROYLES, Widener University, 
Graduate Program in Health and Medical Services Administration

CYRIL F. CHANG, Memphis State University, 
College of Business

EDWARD J. CLYNCH, Mississippi State University, Department of Political Science

GLEN HAHN COPE, University of Illinois at Springfield, School of Public Affairs and Administration

ROBERT T. GOLEMBIEWSKI, University of Georgia, Department of Political Science

GLORIA A. GRIZZLE, Florida State University, 
R. Askew School of Public Administration and Policy

MERL M. HACKBART, University of Kentucky, 
College of Business and Economics, Department of Finance

JAMES R. HAMILTON, International Monetary Fund, Office of Internal Audit and Review

HARRY P. HATRY, The Urban Institute

JEAN HARRIS, Pennsylvania State University-Harrisburg, School of Business Administration

W. BARTLEY HILDRETH, Wichita State University, Hugo Wall School of Urban and Public Affairs

MARC HOLZER, Rutgers University-Newark, 
Department of Public Administration

DENNIS S. IPPOLITO, Southern Methodist University, Department of Political Science

L. R. JONES, Naval Postgraduate School, 
Department of Administrative Sciences

BERNARD JUMP, Syracuse University, 
Maxwell School of Citizenship and Public Affairs

JAMES EDWIN KEE, George Washington University, School of Government and Business Administration

AMAN KHAN, Texas Tech University, 
Department of Political Science

WILLIAM EARLE KLAY, Florida State University, 
R. Askew School of Public Administration and Policy

JOSEPHINE M. LAPLANTE, Muskie Institute of Public Affairs, 
University of Southern Maine

THOMAS P. LAUTH, University of Georgia, 
Department of Political Science

LANCE T. LE LOUP, Washington State University, 
Department of Political Science

CAROL W. LEWIS, University of Connecticut, 
Department of Political Science

THOMAS D. LYNCH, Louisiana State University, Public Administration Institute

SUSAN A. MACMANUS, University of South Florida, Department of Public Administration

JAMES F. MCNAMARA, Texas A & M University, 
Department of Educational Administration

HIROSHI MIFUNE, Chuo University, 
Department of Commerce

JOHN L. MIKESELL, Indiana University, 
School of Public and Environmental Affairs

GERALD J. MILLER, Rutgers University-Newark, 
Department of Public Administration

KENNETH OLDFIELD, Sangamon State University, 
Public Administration Program

JON S. QUAH, National University of Singapore, 
Faculty of Arts and Social Sciences

WALT SCHUBERT, La Salle University, 
Department of Finance

SIED SHSHAWWAF, Institute of Public Administration, 
Saudi Arabia

FRANK J. THOMPSON, State University of New York at Albany, 
Graduate School of Public Administration

CHARLIE B. TYER, University of South Carolina, 
Department of Government and International Studies

M. PETER VAN DER HOEK, Erasmus University-Rotterdam, 
Faculteit der Rechtsgereerdheid

SAMUEL J. YEAGER, Wichita State University, 
Hugo Wall School of Urban and Public Affairs

Governmental Accounting Editorial Board

BARBARA APOSTOLOU, Louisiana State University, Department of Accounting

NICHOLAS G. APOSTOLOU, Louisiana State University, Department of Accounting

WILLIAM R. BABER, George Washington University, Department of Accountancy

JAMES L. CHAN, University of Chicago, Harris Graduate School of Public Policy Studies

RITA CHENG, University of Wisconsin-Milwaukee, Accounting Faculty

PAUL COPLEY, University of Georgia, Tull School of Accounting

MARY FISCHER, University of Georgia, Department of Accounting

ROBERT J. FREEMAN, Texas Tech University, Area of Accounting and

DANA FORGIONE, University of Baltimore, Department of Accounting

GARY A. GIROUX, Texas A&M University, Department of Accounting

JAMES GUTHRIE, Macquarie University, Graduate School of Management

JESSE W. HUGHES, Old Dominion University, Department of Accounting

RHODA C. ICERMAN, Florida State University, Department of Accounting

ROBERT W. INGRAM, University of Alabama, Culverhouse School of Accountancy

CAROL LAWRENCE, University of Missouri-Columbia, School of Accountancy

PENNY MARQUETTE, University of Akron, School of Accountancy

KRIS K. RAMAN, University of North Texas, Department of Accounting

ROBIN W. ROBERTS, Iowa State University, Department of Accounting

MARC A. RUBIN, Miami University (Ohio), Department of Accountancy

FLORENCE SHARP, Ohio University, Department of Accounting

PENELOPE WARDLOW, Governmental Accounting Standards Board

EARL R. WILSON, University of Missouri-Columbia, School of Accountancy