Professor William F. Messier, Jr. is the Deloitte & Touche LLP Professor at the School of Accountancy, Robinson College of Business at Georgia State University. He holds a Professor II position at the Institute for Accounting and Auditing, Norwegian School of Economics and Business Administration. Professor Messier holds a BBA from Siena College, an MS from Clarkson University, and an MBA and DBA from Indiana University. He is a CPA in Florida and has taught at the Universities of Florida and Michigan, and at SDA Bocconi in Milan, Italy. Professor Messier is editor of Auditing: A Journal of Practice & Theory and is associate editor of the Journal of Accounting Literature. Professor Messier serves on the AICPA's Auditing Standards Board and International Auditing Standards Subcommittee and is a former President of the Auditing Section of the American Accounting Association. He has authored or coauthored over 50 articles in accounting, decision science, and computer science journals.

Professor Steven M. Glover is an Associate Professor of Accounting and PricewaterhouseCoopers Research Fellow at the Marriott School of Management, Brigham Young University. Professor Glover holds a PhD and BS from the University of Washington and an AA in Business from BYU - Idaho. He is a CPA and previously worked as a senior auditor for KPMG LLP and a director in the national office of PricewaterhouseCoopers LLP. Professor Glover sits on the board of advisors for two technology companies and actively consults with public companies and public accounting firms. Professor Glover is on the editorial boards of Auditing: A Journal of Practice & Theory and Accounting Horizons. He has authored or coauthored over 25 articles and books primarily focused in the areas of auditor decision-making, audit education and audit practice.

Professor Douglas F. Prawitt is a Professor of Accounting and Deloitte Research Fellow at the Marriott School of Management, Brigham Young University. Professor Prawitt is a CPA in Utah and holds a PhD from the University of Arizona, and BS and MAcc degrees from Brigham Young University. He has consulted extensively with several prestigious companies and international and local public accounting firms. Over the past three years he has worked with the Committee of Sponsoring Organizations (COSO) and PricewaterhouseCoopers on the COSO Enterprise Risk Management Framework project, which builds on the COSO Internal Control Integrated Framework. Professor Prawitt has served in several positions with the American Accounting Association, and is on the editorial boards of Auditing: A Journal of Practice & Theory and Accounting Horizons. He has authored or coauthored over 25 articles and books, primarily in the areas of auditor judgment and decision-making, audit education and audit practice.