About the Author:
Jan R. Williams, Ph.D., CPA, is Dean and Professor Emeritus of the College of Business Administration at the University of Tennessee, Knoxville, where he has been on the faculty since 1977. Formerly, he was on the faculties of the University of Georgia and Texas Tech University. He received a Ph.D. in business administration from the University of Arkansas and is a CPA licensed in Arkansas (inactive) and Tennessee (license to practice). Joseph V. Carcello, Ph.D., CPA, CMA, CIA, is the Ernst & Young Professor in the Department of Accounting and Information Management at the University of Tennessee. Dr. Carcello also is cofounder and Director of Research for the University's Corporate Governance Center. He has taught continuing professional education courses for two of the Big 4 accounting firms, the AICPA, the Institute of Internal Auditors, the Institute of Management Accountants, and the Tennessee and Florida Societies of CPAs. Terry L. Neal, Ph.D., CPA, is the Dennis Hendrix Professor in Accounting in the Department of Accounting and Information Management at the University of Tennessee. Judith Weiss, CPA, has an M.S. in Accounting from Long Island University, Greenvale, New York, and an M.S. in Education from Queens College, Flushing, New York. After several years in public accounting and private industry, she worked as a technical manager in the AICPA's Accounting Standards Division, where she helped industry committees to develop Audit and Accounting Guides and Statements of Position.
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