Jan R. Williams is Dean of the College of Business Administration and the Pilot Chair of Excellence in Leadership at the University of Tennessee where he has been a faculty member since 1977. He received a B.S. degree from George Peabody College, an MBA from Baylor University, and a Ph.D. from the University of Arkansas. He previously served on the faculties at the University of Georgia and Texas Tech University. A CPA in Tennessee and Arkansas, Dr. Williams is also the co-author of three books and has published over 70 articles on issues of corporate financial reporting and accounting education. He served as President of the American Accounting Association in 1999-2000 and has been actively involved in Beta Alpha Psi, the Tennessee Society of CPAs, and the American Institute of CPAs. He currently serves on the Board of Directors of AACSB International - The Association to Advance Collegiate Schools of Business, the accrediting organization for business schools and accounting programs.

Susan F. Haka is the Ernst & Young 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 master's degree in accounting from the University of Illinois. She is an active member of the American Accounting Association, and has served as vice president of finance, director of the Doctoral Consortium, and 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 for 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 university-wide Teacher-Scholar and Distinguished Faculty awards.

Mark S. Bettner is The Christian R. Lindback Chair of Business Administration at Bucknell University. Dr. Bettner received his PhD in Business Administration from Texas Tech University and his MS in accounting from Virginia Tech University. He has received numerous teaching and research awards. In addition to his work on Financial Accounting and Financial & Managerial Accounting, he has written many ancillary materials, published in scholarly journals, and presented at academic and practitioner conferences. Professor Bettner is also on the editorial advisory boards of several academic journals, including the International Journal of Accountingand Business Society and the Accounting Forum, and has served as a reviewer for several journals, including Advances in Public Interest Accounting and Hospital and Health Services Administration.

Joseph V. Carcello is the Ernst & Young Professor in the Department of Accounting and Information Management at the University of Tennessee. He also is the cofounder and director of research for UT's 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 Plattsburg. Dr. Carcello is currently the author or coauthor of four books, more than 40 journal articles, and two monographs. Dr. Carcello serves on the Public Company Accounting Oversight Board's Standing Advisory Group. He also served as a member of a COSO task force that developed guidance on applying COSO's internal control framework for smaller public companies. Dr. Carcello is active in the American Accounting Association -- he is the incoming vice president of finance; he serves as an associate editor of Accounting Horizons; and he has served as president of the Auditing Section.Dr. Carcello has consulted with three of the Big Four accounting firms, regional and local accounting firms, and the Securities and Exchange Commission.