Michael Alles

Associate Professor, Rutgers Business School, Department of Accounting & Information Systems, Ackerson Hall # 300P, 180 University Avenue, Newark, NJ 07102-1897 (973) 353 5352 (W) E-mail: alles@business.rutgers.edu

Fernando Tostes

Professor Adjunto, Universidade do Estado do Rio de Janeiro, Brasil, E-mail: ftostes@visualnet.com.br

Miklos Vasarhelyi

KPMG Professor of AIS, Rutgers University, Director Rutgers Accounting Research Center, 315 Ackerson Hall, 180 University Avenue, Newark, NJ 07102 E-mail: miklosv@andromeda.rutgers.edu

Edson Luiz Riccio

Prof. Livre Docente, School of Economics, Business and Accounting, Av. Prof. Luciano Gualberto, 908, São Paulo/SP, Brazil E-mail: elriccio@usp.br