Acknowledgments

Kenneth “Ken” Dalton passed away prior to the publishing of this manuscript. Ken was instrumental in many different aspects of this project from the collection and analysis of the data and review of the literature to the ultimate preparation of the manuscript. This paper is dedicated to the memory of Ken and to his family. The authors are grateful for the comments and suggestions of the research workshop participants at the University of Montana and Washington State University. We also acknowledge the helpful comments of Mike Ettredge, Mark Peecher, Robin Roberts, Susan Scholz, Ikseon Suh, Hun-Tong Tan, and Scott Whisenant. Research funding was provided by the Accounting and Information Systems Area at the University of Kansas and the Washington State University Department of Accounting.