Timothy J. Louwers teaches auditing at James Madison University, where he holds the Jackson E. Ramsey Centennial Chair in Business. Professor Louwers received his undergraduate and master’s degrees from The Citadel and his Ph.D. from Florida State University. The American Accounting Association (AAA) recognized his doctoral dissertation examining the link between going concern opinions and auditors’ loss functions as the 1994 Outstanding Auditing Dissertation. Prior to beginning his academic career, he worked in public accounting with KPMG specializing in financial, governmental, and information systems auditing. He is a Certified Public Accountant ( South Carolina), a Certified Internal Auditor, and a Certified Information Systems Auditor.

Professor Louwers’ research interests include auditors' reporting decisions and ethical issues in the accounting profession. He has authored or co-authored 10 books and almost 40 articles on a wide range of accounting, auditing, and technology-related topics, including publications in the Journal of Accounting Research, Accounting Horizons, Behavioral Research in Accounting, Decision Sciences, the Journal of Forensic Accounting, Issues in Accounting Education, the Journal of Accountancy, the CPA Journal and Today's CPA. Some of his published work has been reprinted in Russian and Chinese. He is a respected lecturer on auditing and technology-related issues, and has received teaching excellence awards from the University of Houston and Louisiana State University. He has appeared on both local and national television news 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 and advanced auditing. 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 where he currently serves on the Auditing Standards committee, and previously served as chairman of the 2003 Mid-Year Meeting, and as a member of the nominations committee. Professor Ramsay 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. He currently serves on audit committees for two nonprofit agencies.

 David H. Sinason is PricewaterhouseCoopers 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). He has certifications as a Certified Public Accountant, Certified Internal Auditor, Certified Financial Services Auditor, and a Certified Fraud Examiner. Professor Sinason has over 40 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 Interim Executive Vice President and Provost at Texas A&M University and holds the KPMG Chair in Accounting. Prior to his current appointment, Professor Strawser served as Dean of Mays Business School at Texas A&M University, 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 Centerpoint Energy, Continental Airlines, ConocoPhillips, Halliburton, 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 Technical Standards Review Committee of the Texas State Board of Public Accountancy.