Jan R. Williams is Dean and Professor Emeritus of the College of Business Administration at the University of TennesseeKnoxville, where he was a faculty member from 1977 to 2013. He received a BS degree from George Peabody College, an MBA from Baylor University, and a PhD from the University of Arkansas. He previously served on the faculties at the University of Georgia and Texas Tech University. A CPA in Tennessee (active license) and Arkansas (inactive). Dr. Williams is the coauthor of four books and has published over 125 articles, research monographs, proceedings, and other publications on issues of corporate financial reporting and accounting and business education. He served as president of the American Accounting Association in 1999-2000, is past president of Beta Alpha Psi and past vice president of the Tennessee Society of CPAs, and has had active roles in the American Institute of CPAs and the National Association of State Boards of Accountancy. In 2011-12, he served as chair of the board of AACSB Internationalthe Association to Advance Collegiate Schools of Businessthe accrediting organization for business schools and accounting programs worldwide. He retired from the University of Tennessee in 2013 and remains active in several business and accounting professional organizations. He was named Outstanding Accounting Educator by the American Accounting Association in 2018. Susan F. Haka is the Senior Associate Dean for Academic Affairs and Research in the Broad College of Business and the EY Professor of Accounting in the Department of Accounting and Information Systems at Michigan State University. Dr. Haka received her PhD from the University of Kansas and a masters degree in accounting from the University of Illinois. She served as president of the American Accounting Association in 20082009 and has previously served as president of the Management Accounting Section. Dr. Haka is active in editorial processes and has been editor of Behavioral Research in Accounting and an associate editor of Journal of Management Accounting Research, Accounting Horizons, The International Journal of Accounting, and Contemporary Accounting Research. Dr. Haka has been honored by Michigan State University with several teaching and research awards, including both the university-wide Teacher-Scholar and Distinguished Faculty awards. In 2012, Dr. Haka was honored with the Outstanding Accounting educator Award from the American Accounting Association. Mark S. Bettner is Professor Emeritus of the Kenneth W. Freeman College of Management at Bucknell University, where he was the Christian R. Lindback Chair of Accounting & Financial Management for thirty years. He has been a Visiting Professor of Accounting and Finance at Furman University since 2019. Dr. Bettner received his PhD in business administration from Texas Tech University and his MS in accounting from Virginia Tech University. In addition to his work on Financial Accounting and Financial & Managerial Accounting, he has created ancillary materials, published in scholarly journals, and presented at academic and practitioner conferences. Professor Bettner served on the editorial advisory boards of several academic journals, including the International Journal of Accounting and Business Society and the International Journal of Business and Accounting. In addition, he served as a reviewer for Advances in Public Interest Accounting, Essays in Economics and Business History, Critical Perspectives on Accounting, and International Journal on Critical Accounting. Professor Bettner developed and taught commercial lending courses for the Pennsylvania Bankers Association for more than 20 years and was a consultant for the Small Business Development Center at Bucknell University for 10 years. Joseph V. Carcello is the EY and Business Alumni Professor and Department Head in the Department of Accounting and Information Management at the University of Tennessee. He also is the cofounder and executive director for UTs Corporate Governance Center. Dr. Carcello received his PhD from Georgia State University, his MAcc from the University of Georgia, and his BS from the State University of New York College at Plattsburgh. Dr. Carcello is currently the author or coauthor of three books, more than 60 journal articles, and five monographs. Dr. Carcello serves on the U.S. Securities and Exchange Commissions Investor Advisory Committee, the Public Company Accounting Oversight Boards Investor Advisory Group, and the U.K. Audit Quality Forum Steering Group of the Institute of Chartered Accountants of England and Wales. He has testified before committees and working groups of the U.S. Department of the Treasury on the future of the auditing profession and on the JOBS Act. Dr. Carcello has also testified before a subcommittee of the U.S. House of Representatives Financial Services Committee on accounting and auditing regulation. He served as a member of the COSO task force that developed guidance on applying COSOs internal control framework for smaller public companies. Dr. Carcello is active in the academic community he serves as an editor of Contemporary Accounting Research, and serves on the editorial boards of The Accounting Review, Auditing: A Journal of Practice & Theory, Accounting Horizons, and Contemporary Issues in Auditing. Dr. Carcello has taught professional development programs for two of the Big Four accounting firms and for state CPA societies; conducted funded research for another Big Four firm, the AICPA, and the Center for Audit Quality; and served as an expert for the U.S. Securities and Exchange Commission and for private attorneys. Kevin R. Smith is Director of the Master of Accountancy program and Professor of Accounting in the Woodbury School of Business at Utah Valley University. Dr. Smith obtained his PhD in accounting from the University of Arizona and earned both his BS and MS degrees in accounting from Brigham Young University. He is currently licensed as a CPA in Utah. Dr. Smith previously served on the faculty at the University of Kansas. Dr. Smith teaches a variety of courses in both financial and managerial accounting from the introductory level up to the graduate level. His research interests are in financial statement fraud and restatements, practitioner-related applications of accounting research, and accounting pedagogy. He has published articles in a variety of outlets including Journal of Business Finance & Accounting, Issues in Accounting Education, Tax Notes, Advances in Investment Analysis and Portfolio Management, and Accounting Perspectives.

Jan R. Williams is Dean and Professor Emeritus of the College of Business Administration at the University of TennesseeKnoxville, where he was a faculty member from 1977 to 2013. He received a BS degree from George Peabody College, an MBA from Baylor University, and a PhD from the University of Arkansas. He previously served on the faculties at the University of Georgia and Texas Tech University. A CPA in Tennessee (active license) and Arkansas (inactive). Dr. Williams is the coauthor of four books and has published over 125 articles, research monographs, proceedings, and other publications on issues of corporate financial reporting and accounting and business education. He served as president of the American Accounting Association in 1999-2000, is past president of Beta Alpha Psi and past vice president of the Tennessee Society of CPAs, and has had active roles in the American Institute of CPAs and the National Association of State Boards of Accountancy. In 2011-12, he served as chair of the board of AACSB Internationalthe Association to Advance Collegiate Schools of Businessthe accrediting organization for business schools and accounting programs worldwide. He retired from the University of Tennessee in 2013 and remains active in several business and accounting professional organizations. He was named Outstanding Accounting Educator by the American Accounting Association in 2018. Susan F. Haka is the Senior Associate Dean for Academic Affairs and Research in the Broad College of Business and the EY Professor of Accounting in the Department of Accounting and Information Systems at Michigan State University. Dr. Haka received her PhD from the University of Kansas and a masters degree in accounting from the University of Illinois. She served as president of the American Accounting Association in 20082009 and has previously served as president of the Management Accounting Section. Dr. Haka is active in editorial processes and has been editor of Behavioral Research in Accounting and an associate editor of Journal of Management Accounting Research, Accounting Horizons, The International Journal of Accounting, and Contemporary Accounting Research. Dr. Haka has been honored by Michigan State University with several teaching and research awards, including both the university-wide Teacher-Scholar and Distinguished Faculty awards. In 2012, Dr. Haka was honored with the Outstanding Accounting educator Award from the American Accounting Association. Mark S. Bettner is Professor Emeritus of the Kenneth W. Freeman College of Management at Bucknell University, where he was the Christian R. Lindback Chair of Accounting & Financial Management for thirty years. He has been a Visiting Professor of Accounting and Finance at Furman University since 2019. Dr. Bettner received his PhD in business administration from Texas Tech University and his MS in accounting from Virginia Tech University. In addition to his work on Financial Accounting and Financial & Managerial Accounting, he has created ancillary materials, published in scholarly journals, and presented at academic and practitioner conferences. Professor Bettner served on the editorial advisory boards of several academic journals, including the International Journal of Accounting and Business Society and the International Journal of Business and Accounting. In addition, he served as a reviewer for Advances in Public Interest Accounting, Essays in Economics and Business History, Critical Perspectives on Accounting, and International Journal on Critical Accounting. Professor Bettner developed and taught commercial lending courses for the Pennsylvania Bankers Association for more than 20 years and was a consultant for the Small Business Development Center at Bucknell University for 10 years. Joseph V. Carcello is the EY and Business Alumni Professor and Department Head in the Department of Accounting and Information Management at the University of Tennessee. He also is the cofounder and executive director for UTs Corporate Governance Center. Dr. Carcello received his PhD from Georgia State University, his MAcc from the University of Georgia, and his BS from the State University of New York College at Plattsburgh. Dr. Carcello is currently the author or coauthor of three books, more than 60 journal articles, and five monographs. Dr. Carcello serves on the U.S. Securities and Exchange Commissions Investor Advisory Committee, the Public Company Accounting Oversight Boards Investor Advisory Group, and the U.K. Audit Quality Forum Steering Group of the Institute of Chartered Accountants of England and Wales. He has testified before committees and working groups of the U.S. Department of the Treasury on the future of the auditing profession and on the JOBS Act. Dr. Carcello has also testified before a subcommittee of the U.S. House of Representatives Financial Services Committee on accounting and auditing regulation. He served as a member of the COSO task force that developed guidance on applying COSOs internal control framework for smaller public companies. Dr. Carcello is active in the academic community he serves as an editor of Contemporary Accounting Research, and serves on the editorial boards of The Accounting Review, Auditing: A Journal of Practice & Theory, Accounting Horizons, and Contemporary Issues in Auditing. Dr. Carcello has taught professional development programs for two of the Big Four accounting firms and for state CPA societies; conducted funded research for another Big Four firm, the AICPA, and the Center for Audit Quality; and served as an expert for the U.S. Securities and Exchange Commission and for private attorneys. Kevin R. Smith is Director of the Master of Accountancy program and Professor of Accounting in the Woodbury School of Business at Utah Valley University. Dr. Smith obtained his PhD in accounting from the University of Arizona and earned both his BS and MS degrees in accounting from Brigham Young University. He is currently licensed as a CPA in Utah. Dr. Smith previously served on the faculty at the University of Kansas. Dr. Smith teaches a variety of courses in both financial and managerial accounting from the introductory level up to the graduate level. His research interests are in financial statement fraud and restatements, practitioner-related applications of accounting research, and accounting pedagogy. He has published articles in a variety of outlets including Journal of Business Finance & Accounting, Issues in Accounting Education, Tax Notes, Advances in Investment Analysis and Portfolio Management, and Accounting Perspectives.