Professor Aasmund Eilifsen is Director of the Graduate Auditing Program and Professor in Auditing in the Department of Accounting, Auditing and Law, Norwegian School of Economics. He received his PhD from the same institution. He was a visiting scholar at University of Washington, University of Florida, Darmstadt Technical University and Free University Berlin. He has been a member of the European Accounting Association (EAA) Board and the EAA Standing Scientific Committee and serves at the Scientific Committee of the European Auditing Research Network (EARNet). Professor Eilifsen is on the editorial boards of Auditing: A Journal of Practice & Theory and International Journal of Auditing. He has authored or co-authored over 25 articles in journals and books, primarily in the areas of audit markets, auditor judgement and decision making, audit education and audit practice. Professor Eilifsen has since 1999 served as the Academic Member on the Norwegian Auditing Standards Committee and holds a part-time position as adviser at the Norwegian Institute of Public Accountants. He has also served as an expert witness in audit litigation cases.

William F. Messier, Jr. holds the Kenneth and Tracy Knauss Endowed Chair in Accounting at the Department of Accounting, University of Nevada, Las Vegas. He is also a Professor II at the Department of Accounting, Auditing and Law at the Norwegian School of Economics. Professor Messier holds a B.B.A. from Siena College, an M.S. from Clarkson University, and an M.B.A. and D.B.A. from Indiana University. He is a CPA in Florida and has held faculty positions at the University of Florida (Price Waterhouse Professor) and Georgia State University (Deloitte & Touche Professor). Professor Messier was a visiting faculty member at SDA Bocconi in Milan and the University of Michigan. Professor Messier served as the Academic Member of the AICPA’s Auditing Standards Board and as Chair of the AICPA’s International Auditing Standards Subcommittee. He is a past editor of Auditing: A Journal of Practice & Theory and formerly President of the Auditing Section of the American Accounting Association. Professor Messier was the recipient of the AICPA’s Distinguished Achievement in Accounting Education Award (2012), AAA Auditing Section’s Outstanding Educator Award (2009) and the Distinguished Service in Auditing Award (2008). In 2011, Professor Messier was awarded an honorary doctorate from the Norwegian School of Economics and Business Administration. He has also served as an expert witness in audit litigation cases.

Professor Steven M. Glover is the Mary & Ellis Professor and Director of the School of Accountancy at the Marriott School of Management, Brigham Young University. Professor Glover is a CPA in Utah and holds a PhD and BS from the University of Washington and an AA in Business from BYU – Idaho. He previously worked as an auditor for KPMG LLP and as a director in the national office of PwC LLP. Professor Glover has served on the audit committee of a nonprofit organization and has served on the board of advisors for technology companies and he actively consults with public companies and public accounting firms. He has also served as an expert witness. Professor Glover is a past President of the Auditing Section of the American Accounting Association and he has been on auditing-related task forces of the AICPA. Professor Glover is on the editorial boards of Auditing: A Journal of Practice & Theory, The Accounting Review, Current Issues in Auditing, and the review board of the AAA/CAQ Access to Audit Personnel Program. He has authored or coauthored over 30 articles and books primarily focused in the areas of auditor decision making, audit education, and audit practice. Most recently, together with Professor Doug Prawitt and KPMG, LLP, he co-authored an award-winning monograph designed to accelerate the professional judgment of auditors and auditing students, as well as a monograph on professional skepticism commissioned by the Standards Working Group of the GPPC, an international consortium of the six largest public accounting network firms.

Professor Douglas F. Prawitt is the Glen Ardis Professor of Accountancy at the Marriott School of Management, Brigham Young University. Professor Prawitt is a CPA in Utah. He holds a PhD from the University of Arizona, and BS and MAcc degrees from Brigham Young University. Professor Prawitt was awarded the Marriott School’s Teaching Excellence and Outstanding Researcher awards in 1998 and 2000. He received the Merrill J. Bateman Student Choice Teaching Award in 2002, BYU’s Wesley P. Lloyd Award for Distinction in Graduate Education in 2006, and the American Accounting Association’s Deloitte/Wildman Award in 2013. He consults actively with international, regional, and local public accounting firms. He worked extensively over a five-year period with the Committee of Sponsoring Organizations (COSO) on the COSO Enterprise Risk Management Framework and Internal Control over Financial Reporting—Guidance for Smaller Public Companies projects, and served a three-year appointment as a voting member of the AICPA Auditing Standards Board, from 2005–2008. In the fall of 2011, he was appointed to serve a three-year term as a member of the COSO Board. Professor Prawitt has also served in several capacities with the American Accounting Association, is on the editorial boards of Auditing: A Journal of Practice & Theory, Behavioral Research in Accounting, and is associate editor of Accounting Horizons. He has authored or co-authored over 35 articles and books, primarily in the areas of auditor judgment and decision making, and audit practice. Most recently, together with Professor Steve Glover and KPMG, LLP, he co-authored an award-winning monograph designed to accelerate the professional judgment of auditors and auditing students, as well as a monograph on professional skepticism commissioned by the Standards Working Group of the GPPC, an international consortium of the six largest public accounting firm networks.