Tim Louwers teaches financial auditing, fraud auditing, and information systems auditing at Louisiana State University, where he currently holds the Marjorie Ourso Excellence in Teaching Professorship. Professor Louwers received his Ph.D. in accounting from Florida State University in 1993, and the American Accounting Association recognized his dissertation as the 1994 Outstanding Auditing Dissertation. Prior to beginning his academic career, he worked in public accounting with KPMG.

Professor Louwers has authored or co-authored 6 books and over 30 articles on a wide range of accounting, auditing, and technology-related topics. Professor Louwers is also a respected lecturer on auditing and technology-related issues, and has taught Continuing Education programs through the Texas Society of CPAs and the University of Houston’s Center for Executive Development. He has received a number of teaching excellence awards, including Beta Alpha Psi (Delta Gamma Chapter) Professor of the Year while at the University of Houston, and two Halliburton Teaching Excellence Awards. He has appeared on both local and national television broadcasts, including MSNBC and CNN news programs.

Robert J. Ramsay is the Arthur Andersen Alumni Professor of Accounting in The Von Allmen School of Accountancy at The University of Kentucky and director of the Ph.D. program in accounting. He completed his Ph.D. at Indiana University in 1991. He teaches auditing, advanced auditing and intermediate accounting. He has previously taught information systems, advanced managerial accounting and a seminar on research in judgment and decision-making. His research interests relate to auditor judgment and decision-making.

Professor Ramsay has been active in the American Accounting Association, serving on the Professionalism and Ethics committee, the Notable Contributions to Accounting Literature Award Screening Committee, and the Annual Meeting Committee as auditing section chair. He is also active in the AAA Auditing section as chairman of the 2003 Mid-Year Meeting, and a member of the nominations committee. Professor Ramsay previously worked nine years for Arthur Young & Company serving clients in the restaurant, mining, electronics, and manufacturing sectors. He also worked four years as Vice President, Controller for Chi-Chi's, Inc., a publicly held restaurant company.

David H. Sinason is an Associate Professor of Accountancy at Northern Illinois University (NIU), teaching Auditing and Assurance Services and directing the NIU Internal Audit program. He received a B.S. in engineering from the University of Illinois; B.B.A. and M.Acc. in Accounting from the University of North Florida (UNF); and a Ph.D. in Accounting from Florida State University (FSU). Dave has certifications as a Certified Public Accountant, Certified Internal Auditor, Certified Financial Services Auditor, and a Certified Fraud Examiner. Professor Sinason has over 30 publications mostly in the areas of assurance services, fraud prevention and detection, and auditor liability.

Professor Sinason has taught as at UNF, FSU, and NIU in the areas of Accounting Information Systems, Auditing and Assurance Services, and Financial Accounting. He has received teaching awards at each of the universities where he has taught including the 2002-2003 Department of Accountancy and Northern Illinois University Awards for Excellence in Undergraduate Teaching.

Jerry R. Strawser is Dean of the Mays Business School at Texas A&M University. In addition, he holds the Development Council Chair of Business and the Leland/Weinke Chair in Accounting. Prior to his appointment at Texas A&M University, Professor Strawser served as interim Dean of the C.T. Bauer College of Business at the University of Houston and Arthur Andersen & Co. Alumni Professor of Accounting.

Professor Strawser has co-authored three textbooks and over 60 journal articles. In addition to his academic experience, Professor Strawser had prior public accounting experience at two Big Five accounting firms. He has also developed and delivered numerous executive development programs to organizations such as Continental Airlines, ConocoPhillips, KPMG, Minute Maid, PricewaterhouseCoopers, McDermott International, Shell, Southwest Bank of Texas, and the Texas Society of Certified Public Accountants. Professor Strawser is a Certified Public Accountant in the state of Texas and earned his BBA and Ph.D. in Accounting from Texas A&M University. In addition, he currently serves on the Major Case Enforcement Committee of the Texas State Board of Public Accountancy.