Referees used Acknowledgment of ad hoc by AAAJ Referees used by AAAJ in 2016

Abhayawansa, Subhash Asanga Boyns, Trevor Swinburne University of Technology, Australia Cardiff Business School, UK 475 Adhikari, Pawan Branco, Manuel Castelo Essex University, UK University of Porto, Portugal Agyenim-Boateng, Cletus Bredmar, Krister University of Ghana Business School, Ghana Linnaeus University, Sweden Ahn, Paul Buckby, Sherrena Adam Smith Business School, University of Queensland University of Technology, Australia Glasgow, UK Bujaki, Merridee Albelda Perez, Esther Carleton University, Canada Universidad Pablo de Olavide de Sevilla, Burton, Bruce Spain University of Dundee, UK Anderson-Gough, Fiona Caicedo, Mikael Holmgren Warwick Business School, UK Stockholm University, Sweden Artiach, Tracy Cavicchi, Caterina University of Queensland Business School, University of Ferrara, Italy Australia Chalmers, Keryn Atkinson, Helen Swinburne University of Technology, University of Brighton, UK Australia Baker, Max Chandler, Roy University of Sydney, Australia Cardiff Business School, UK Baldarelli, Maria-Gabriella Charnock, Robert University of Bologna, Italy London School of Economics and Political Barkemeyer, Ralf Science, UK University of Leeds, UK Chatelain-Ponroy, Stephanie Becker, Albrecht Conservatoire National des Arts et Metiers, University of Innsbruck, Austria Paris, France Belal, Ataur Rahman Coad, Alan Aston Business School, UK University of Nottingham, UK Berland, Nicolas Collison, David Paris Dauphine University, France University of Dundee, UK Berthelot, Sylvie Connolly, Ciaran University of Sherbrooke, UK Queens University, Belfast, Ireland Bewley, Kathryn Coram, Paul Ryerson University, Canada University of Adelaide, Australia Bezemer, Pieter-Jan Coulson, Andrea Queensland University of Technology, University of Strathclyde, UK Australia Covaleski, Mark Bigoni, Michele Wisconsin School of Business, USA University of Kent, UK Cullen, John Boesso, Giacomo University of Sheffield, UK University of Padova, Italy Cummings, Lorne Accounting, Auditing & Bosa, Iris Macquarie University, Australia Accountability Journal Vol. 30 No. 2, 2017 University of Edinburgh Business School, UK Daff, Lyn pp. 475-479 Botes, Vida University of Southern Queensland, © Emerald Publishing Limited 0951-3574 University of Waikato, New Zealand Australia DOI 10.1108/AAAJ-02-2017-997 AAAJ Davey, Howard Giuliani, Marco 30,2 University of Waikato, New Zealand Universita Politecnica Delle Marche, Italy Davie, Shanta Goretzki, Lukas Newcastle University Business School, UK University of Innsbruck, Austria Dedman, Elizabeth Grant, Bligh University of Nottingham, UK University of Technology Sydney, Australia 476 Doni, Federica Gray, Elizabeth University of Pisa, Italy Massey University, New Zealand Dureau, Christine Greiling, Dorothea Newcastle University Business School, UK Johannes Kepler Universität Linz, Austria Dyball, Maria C. Grossi, Giuseppe University of Sydney, Australia Kristianstad University, Sweden Eccles, Neil Grubnic, Suzana University of South Africa, South Africa Loughborough University, UK Edgley, Carla Guénin, Henri Cardiff Business School, UK Ellwood, Sheila Université Lavale, Québec, Canada University of Bristol, UK Guven-Uslu, Pinar Englund, Hans University of East Anglia, UK Orebro University, Sweden Hamilton, Lynn Espinosa-Pike, Marcela University of Virginia, USA University of the Basque Country, Spain Hanlon, Gerard Fearfull, Anne Queen Mary, University of London, UK University of Dundee, UK Hartmann, Frank Ferri, Paolo Rotterdam School of Management, RMIT University, Australia Erasmus University, The Netherlands Fifield, Suzanne Hatherly, David University of Dundee, UK University of Edinburgh, UK Fitriasari, Dewi Hayes, Colleen Binus University, Indonesia ANU College of Business and Economics, Fraser, Ian Australia University of Stirling, UK Heald, David Frazer, Ian Glasgow University, UK University of Otago, New Zealand Henderson, Elisa Frost, Geoff Edinburgh University, UK University of Sydney, Australia Herrbach, Olivier Froud, Julie University of Bordeaux, France University of Manchester, UK Hilson, Abigail Fulbier, Rolf Uwe Royal Holloway University of London, UK University of Bayreuth, Germany Hines, Tony Galizzi, Giovanna University of Bergamo, Italy University of Portsmouth, UK Gallardo-Vazquez, Dolores Holden, Andrew Universidad de Extremadura, Spain Newcastle University Business School, UK Gammie, Elizabeth Hooks, Jill Robert Gordon University, UK Massey University, New Zealand Georgiou, George Hooks, Karen L. Birmingham University, UK Florida Atlantic University, USA Georgiou, Omiros Hörisch, Jacob University of Manchester, UK Alanus University, USA Gibassier, Delphine Hyvonen, Timo Toulouse Business School, France University of Turku, Finland Islam, Azizul (Aziz) Lennon, Niels Joseph Referees used Queensland University of Technology, Aarhus University, Denmark by AAAJ Australia Leotta, Antonios Jack, Lisa University of Catania, Italy University of Portsmouth, UK Leung, Dave Jarvinen, Janne T. Heriot Watt University, UK University of Oulu, Finland Leung, Sidney 477 Jaumier, Stéphane City University of Hong Kong, Hong Kong University of Grenoble, France Levant, Yves Jeffrey, Cynthia SKEMA Business School, France Iowa State University, USA Liew, Pik Kun Jerman, Lambert University of Essex, UK HEC Montreal, Canada Linsley, Philip Jonsson, Sten University of York, UK University of Gothenurg, Sweden Maas, Karen Jorissen, Ann Erasmus University Rotterdam, Universiteit Antwerpen, Belgium The Netherlands Joyce, Yvonne Mack, Janet Adam Smith Business School, University of Queensland University of Technology, Glasgow, UK Australia Justesen, Lise Mahadeo, Jyoti Devi Copenhagen Business School, Denmark Eastern Institute of Technology, New Zealand Karim, Rifaat Ahmed Abdel Makela, Hannele ICMA Centre, Henley Business School, UK University of Tampere, Finland Kaulingfreks, Ruud Malmmose, Margit University of Humanistics, Utrecht, Aarhus University, Denmark The Netherlands Manochin, Melina Khalifa, Rihab Aston Business School, UK United Arab Emirates University, UAE Margerison, John Kilfoyle, Eksa De Montfort University, UK University of Windsor, UK Maroun, Warren Killian, Sheila University of the Witwatersrand, South Africa Martinez, Daniel University of Limerick, Ireland HEC Paris, France Kininmonth, Kirsten Massaro, Maurizio Adam Smith Business School, University of University of Udine, Italy Glasgow, UK Matilal, Sumohon Kober, Ralph University of Essex, UK Monash University, Australia Matthews, Derek Kominis, Georgios Cardiff Business School, UK Glasgow University, UK Mayorga, Diane Korica, Maja Univesity of New South Wales, Australia Warwick Business School, UK McGrath, Dianne Kourula, A.E. Charles Sturt University, Australia University of Amerstam, The Netherlands McMeeking, Kevin Kuruppu, Sanjaya University of Exeter, UK University of South Australia, Australia Mennicken, Andrea Lauwo, Sarah London School Economics and Political University of Essex, UK Science, UK Lenihan, Orla Michelon, Giovanna University of Limerick, Ireland University of Exeter, UK AAAJ Mihret, Dessalegn Getie O'Keefe, Patricia 30,2 Deakin University, Australia University of Tasmania, Australia Miley, Frances Oliveira, João UNSW Canberra, Australia Universidade do Porto, Portugal Miranti, Paul O'Regan, Philip Rutgers Business School, USA University of Limerick, Ireland 478 Moerman, Lee Orelli, Rebecca Levy University of Wollongong, Australia University of Bologna, Italy Moll, Jodie Padovani, Emanuele University of Manchester, UK University of Bologna, Italy Momin, Mahmood Ahmed Palmieri, Rudi AUT University, Australia Università della Svizzera italiana (USI), Montemari, Marco Switzerland Universita Politecnica Delle Marche, Italy Pandey, Rakesh Moore, David University of Otago, New Zealand Victoria Universty, Australia Paracini, Henri-Guenin Morley, Julia Laval University, Canada London School of Economics, UK Pelger, Christoph Mukoyama, Atsuo Universität Innsbruck, Austria Osaka City University, Japan Perez, Andrea Murray, Alan University of Cantabria, Spain University of Winchester, UK Persson, Martin Musacchio Adorisio, Anna Linda University of Western Ontario, Canada Copenhagen Business School, Denmark Pesci, Caterina Mutiganda, Jean Claude University of Trento, Italy Åbo Akademi, Finland Philpot, Stuart Nama, Yesh ADFA, UNSW Canberra, Australia King's College, London University, UK Pilonato, Silvia Narayan, Anil University of Padova, Italy AUT University, Australia Poullaos, Chris Nazari, Jamal A. University of Sydney, Australia Simon Fraser University, Canada Pupovac, Sanja Ng, Chew University of Wollongong, Australia Griffith University, Australia Puyou, Francois-Regis Nicholson, Gavin University of St Andrews, UK Queensland University of Technology, Qu, Sandy Australia Schulich School of Business, Canada Norton, Simon Quinn, Martin Cardiff Business School, UK Dublin City University, Ireland Ntim, Collins Rautianinen, Antti University of Huddersfield, UK University of Jyväskylä, Finland Nyamori, Robert Reuter, Marek Abu Dhabi University, UAE University of Innsbruck, Austria Oats, Lynne Richardson, Alan University of Exeter, UK Windsor University, Canada O'Donovan, Gary Rimmel, Gunnar University of Tasmania, Australia Gothenburg University, Sweden O'Hanlon, John Roberts, Robin W. Lancaster University Management School, UK University of Central Florida, USA Ohman, Peter Rowbottom, Nick Sweden University, Sweden University of Birmingham, UK Rudkin, Kathy Sundstrom, Andreas Referees used University of Wollongong, Australia Stockholm University, Sweden by AAAJ Rutherford, Brian Sweeney, Breda University of Kent, UK National University of Ireland, Ireland Ryan, Suzanne Talbot, David University of Newcastle, Australia ENAP – National School of Public Safari, Maryam Administration, Canada 479 RMIT University, Australia Tan, Zhiyuan Samsonova-Taddei, Anna King's College, London University, UK Manchester Business School, UK Taylor, Lynda Sardesai, Ann Nottingham University, UK Central Queensland University, Sydney, Thoradeniya, Prabanga Australia Monash University, Australia Sarens, Gerrit Thorne, Linda Université catholique de Louvain, Belgium York University, Canada Saxton, Greg D. Tingey-Holyoak, Jo University of Buffalo, USA University of South Australia, Australia Schmitt, Donna Bobek Twardowski, David University of South Carolina, USA London School of Economics, UK Schneider, Annika Uddin, Mohammed Waikato University, New Zealand Queen's University Belfast, UK Schneider, Thomas E. Vagnoni, Emidia Ryerson University, Canada Universitta degli Studi di Ferrara, Italy Sharma, Nina Van Peursem, Karen Cardiff Business School, UK Victoria University of Wellington, Sharma, Umesh New Zealand University of Waikato, New Zealand Viere, Tobias Shrives, Philip Pforzheim University, Germany Northumbria University, UK Vignini, Stefania Sian, Suki University of Bologna, Italy Queen Mary University of London, UK Wall, Anthony Sicilia, Mariafrancesca Ulster University, UK Bergamo University, Italy Walton, Sara Simmons, Richard S. Otago University, New Zealand Lingnan University, Hong Kong Warren, Elizabeth Sissons, Jeff University of Greenwich, UK Victoria University of Wellington, Whait, Rob New Zealand University of South Australia, Australia Sjogren, Ebba Wild, Susan Stockholm University, Sweden University of Canterbury, New Zealand Spano, Rosanna Xiao, Jason Università degli Studi di Napoli Federico II, Cardiff University, UK Italy Yan, Beibei Sridharan, V.G. Shanghai University, China Deakin University, Australia Zaman, Mahbub Stafford, Anne Queensland University of Technology, Manchester Business School, UK Australia Stevenson, Lorna Zarlowski, Philippe St Andrews University, UK ESCP Europe, France Stone, Gerard Zorio-Grima, Ana Maria Gomes University of South Australia, Australia University of Valencia, Spain