Описание
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 holds a Professor II at the Department of Accounting, Auditing and Law at the
Norwegian School of Economics and Business Administration and he is a visiting faculty member at SDA Bocconi in Milan, Italy. 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 University
of Florida, Georgia State University, and the University of Michigan. Professor
Messier is a Past-Editor of Auditing: A Journal of Practice & Theory and formerly
President of the Auditing Section of the American Accounting Association. He
served as the Academic Member of the AICPA’s Auditing Standards Board and as
Chair of the AICPA’s International Auditing Standards Subcommittee. Professor
Messier was an author of “A Framework for Evaluating Control Exceptions and
Deficiencies”—the framework used by registered companies to evaluate control
deficiencies under Section 404 of the Sarbanes-Oxley Act—and has authored or
coauthored over 50 articles in accounting, decision science, and computer
science journals.
Professor Steven M. Glover is the Mary & Ellis Professor of Accounting 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 PricewaterhouseCoopers LLP. Professor Glover serves on the audit committee of a
non-profit organization and has served on the board of advisors for technology companies and he 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 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
and BYU’s Wesley P. Lloyd Award for Distinction in Graduate Education in 2006.
He consults actively with international and local public accounting firms. Over the
past five years he has worked extensively 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. Professor Prawitt has also served in several capacities with the American
Accounting Association and is on the editorial boards of Auditing: A Journal of Practice & Theory, Behavioral Research in Accounting, 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. He was
appointed to the AICPA Auditing Standards Board in January 2006.
About the Authors
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Детали
- Год издания
- 2008
- Format
