The authors greatly appreciate the guidance of Ranjani Krishnan (department editor), the anonymous associate editor, and two anonymous reviewers. The authors also thank Markus Arnold; Leslie Berger; Jasmijn Bol; Eddy Cardinaels; Tom Downen; Florian Elsinger; Devon Erickson; Joe Fisher; Lan Guo; Kun Huo; Steve Kachelmeier; Rachel Martin; Asis Martínez-Jerez; Adam Presslee; Greg Richins; Matt Sooy; Marcel van Rinsum; Tom Vance; Alan Webb; Chris Wong; workshop participants at Erasmus University Rotterdam, Florida State University, Georgia Institute of Technology, Georgia State University, the University of Kentucky, Utah State University, and Wilfrid Laurier University; and conference participants at the ABO Midyear Meeting, the EAA Annual Congress, the Global Management Accounting Research Symposium, and the MAS Midyear Meeting for their helpful comments. The authors are also grateful to the Dhaliwal-Reidy School of Accountancy for funding this research.