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Instructor Edition
Auditing & Assurance Services, 6/e

Timothy J. Louwers, James Madison University
Robert J. Ramsay, University of Kentucky
David H. Sinason, Northern Illinois University
Jerry R. Strawser, Texas A&M University
Jay C. Thibodeau, Bentley University

ISBN: 0077862341
Copyright year: 2015

About the Authors



Timothy J. Louwers is the Jackson E. Ramsey Centennial Chair in Business at James Madison University.

Professor Louwers received his undergraduate and master’s degrees from The Citadel and his PhD from Florida State University. 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 and Virginia), a certified internal auditor, and a certified information systems auditor. He is also certified in financial forensics.

Professor Louwers’s research interests include auditors’ reporting decisions and ethical issues in the accounting profession. He has authored or coauthored more than 60 publications on a wide range of accounting, auditing, and technology-related topics, including articles in the Journal of Accounting Research, Accounting Horizons, the Journal of Business Ethics, 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.

Professor Ramsay completed his PhD 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 was a recipient of the 2008 American Accounting Association Wildman Medal given annually to authors of the publication that has the greatest likelihood of making the most significant impact on the practice of public accounting, including audit, tax, and management services.

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 served on the auditing standards committee, the nominations committee, and as chairman of the 2003 Mid-Year Meeting. 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 the audit committee of a large nonprofit agency.

David H. Sinason is the PwC Professor of Accountancy at Northern Illinois University (NIU) and director of the NIU Internal Audit program.

Professor Sinason received a BS in engineering from the University of Illinois, a BBA and MAcc in accounting from the University of North Florida, and a PhD in accounting from Florida State University. He has certifications as a certified public accountant, a certified internal auditor, a certified financial services auditor, and a certified fraud examiner. He also has certification in risk management assurance. Professor Sinason has written more than 50 articles, mostly in the areas of assurance services, fraud prevention and detection, and auditor liability.

Professor Sinason has taught 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 Mays Business School at Texas A&M University and holds the KPMG Chair in Accounting.

Prior to his current appointment, Professor Strawser served as interim executive vice president and provost 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 coauthored three textbooks and more than 60 journal articles. In addition to his academic experience, he 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 AT&T, Centerpoint Energy, Continental Airlines, ConocoPhillips, Halliburton, KBR, 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 PhD in Accounting from Texas A&M University.

Jay C. Thibodeau is the Rae D. Anderson Professor of Accounting at Bentley University.

Professor Thibodeau is a certified public accountant and a former auditor. He received his bachelor’s degree from the University of Connecticut in 1987 and his PhD from the University of Connecticut in 1996. He joined the faculty at Bentley in 1996 and has remained there. At Bentley, he serves as the coordinator for all audit and assurance curriculum matters. His off-campus commitments include consulting with the Audit Learning and Development group at KPMG.

Professor Thibodeau’s scholarship focuses on audit judgment and decision making and audit education. He is a coauthor of two textbooks and has written more than 40 book chapters and articles for academics and practitioners in journals such as Contemporary Accounting Research, Auditing: A Journal of Practice & Theory, Accounting Horizons, and Issues in Accounting Education.

Professor Thibodeau has been elected to serve as the president of the Auditing Section of the American Accounting Association in 2014/2015 and currently serves as its Vice President–Academic. He served on the Executive Committee for the Auditing Section from 2008 to 2010. Professor Thibodeau has received national recognition for his work four times. The first was for his thesis for which he was the recipient of the 1996 Outstanding Doctoral Dissertation Award presented by the ABO section of the AAA. He has twice won awards for curriculum innovation: the 2001 Joint AICPA/AAA Collaboration Award and the 2003 Innovation in Assurance Education Award. And finally, for outstanding service, he has received a Special Service Award from the Auditing Section of the AAA for his work in helping to create the Access to Auditors program.


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