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. 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 International Journal of Business and Accounting, and has served as a reviewer for several journals, including Advances in Public Interest Accounting, Essays in Economics and Business History, Critical Perspectives on Accounting, and International Journal on Critical Accounting. Professor Bettner also offers professional development courses for the Pennsylvania Bankers Association.

Joseph Carcello

Joseph V. Carcello is the EY and Business Alumni Professor and Department Head in the Department of Accounting and Information Management at the University of Tennessee. He also is the cofounder and executive director 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 three books, more than 60 journal articles, and five monographs. Dr. Carcello serves on the U.S. Securities and Exchange Commission’s Investor Advisory Committee, the Public Company Accounting Oversight Board’s Investor Advisory Group, and the U.K. Audit Quality Forum Steering Group of the Institute of Chartered Accountants of England and Wales. He has testified before committees and working groups of the U.S. Department of the Treasury on the future of the auditing profession and on the JOBS Act. Dr. Carcello has also testified before a subcommittee of the U.S. House of Representatives Financial Services Committee on accounting and auditing regulation. He served as a member of the COSO task force that developed guidance on applying COSO’s internal control framework for smaller public companies. Dr. Carcello is active in the academic community— he serves as an editor of Contemporary Accounting Research, and serves on the editorial boards of The Accounting Review, Auditing: A Journal of Practice & Theory, Accounting Horizons, and Contemporary Issues in Auditing. Dr. Carcello has taught professional development programs for two of the Big Four accounting firms and for state CPA societies; conducted funded research for another Big Four firm, the AICPA, and the Center for Audit Quality; and served as an expert for the U.S. Securities and Exchange Commission and for private attorneys.