Jan R. Williams is Dean of the College of Business Administration and the Stokely Foundation Leadership Chair at the University of Tennessee, where he has been a faculty member since 1977. He received a BS degree from George Peabody College, an MBA from Baylor University, and a PhD 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 coauthor 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, the American Institute of CPAs, and AACSB International—the Association to Advance Collegiate Schools of Business—the accrediting organization for business schools and accounting programs worldwide. He currently serves as chair-elect of the Board of Directors of AACSB International.

Susan F. Haka is the Associate Dean for Academic Affairs and Research and the Ernst & Young Professor of Accounting in the Department of Accounting and Information Systems at Michigan State University. Dr. Haka received PhD from the University of Kansas and a master’s degree in accounting from the University of Illinois. She served as president of the American Accounting Association in 2008-2009 and has previously served as 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 of Journal 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 Accounting & Financial Management 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 Accounting and 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 and Business Alumni 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 Plattsburgh. Dr. Carcello is currently the author or coauthor of four books, more than 60 journal articles, and three monographs. Dr. Carcello serves on the Public Company Accounting Oversight Board’s (PCAOB) Investor Advisory Group, and he previously served two terms on the PCAOB’s Standing Advisory Group. He also has testified before the U.S. Treasury Department’s Advisory Committee on the Auditing Profession and has 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 serves as an associate editor of Accounting Horizons and serves on the editorial boards of The Accounting Review, Auditing: A Journal of Practice & Theory, and Contemporary Issues in Auditing. Dr. Carcello has consulted with three of the Big Four accounting firms, regional and local accounting firms, and the Securities and Exchange Commission.

Nelson C. Y. Lam is a practicing CPA with his own professional firms, and Chairman at Accounting Development Foundation Limited. He is enthusiastic in serving the community and the accounting profession, particularly in IFRS-related projects and education in the Asia Pacific. His firm’s website, www.NelsonCPA.com.hk/training, contains over 500 of his presentations and publications for free download by the public. He is also the co-author of several IFRS and auditing books. In addition to holding an MSc in finance from the Chinese University of Hong Kong, an MBA from the Hong Kong University of Science and Technology, and a BBA(Hons) in accounting from the Hong Kong Baptist University, he is also a CFA Charterholder; a CPA in Australia, Hong Kong, and the United States; a fellow member of ACCA; a Chartered Accountant in the United Kingdom; and a Certified Tax Advisor in Hong Kong. He has received numerous awards for his contributions to professional accountancy examinations and has won a championship in an accounting case competition that accepted entries from college professors.

Peter T. Y. Lau is Associate Dean of the School of Business and BBA Program Director at the Hong Kong Baptist University, where he has been a faculty member since 1987. He is Independent Non-executive Director of a Hong Kong-listed company. He received a Bachelor of Commerce (summa cum laude) in accounting from Saint Mary’s University, an MBA from Dalhousie University, and a PhD in accounting from the Chinese University of Hong Kong. Dr. Lau is also a Chartered Accountant (Canada), a Certified Management Accountant (Canada), a Chartered Professional Accountant (Canada), a Fellow of the Hong Kong Institute of Certified Public Accountants, a Certified Tax Adviser (Hong Kong), and an Associate of the Taxation Institute of Hong Kong. Dr. Lau has more than 27 years’ teaching experience and has been serving or previously served as the external examiner for various accounting programs. He was also an examiner of the Qualification Program of the Hong Kong Institute of Certified Public Accountants. Dr. Lau has published over 20 journal articles and he is the co-author of Intermediate Financial Reporting: An IRFS Perspective, Auditing and Assurance in Hong Kong, and Hong Kong Auditing.