Charles Davis, Timothy Lindquist and Joseph Ugrin

Charles E. Davis, PhD, CPA, CMA, CGMA, is a Professor of Accounting at Baylor University. He has published numerous academic and practitioner articles, as well as a managerial accounting textbook now in its 4^thedition. He currently serves on the Strategic Finance Editorial Review Board and is a past member of the AICPA’s Accounting Education Executive Committee and Precertification Education Executive Committee. Timothy Lindquist, PhD, is the PricewaterhouseCoopers Professor of Accounting at the University of Northern Iowa. Having previously served on the editorial board of Issues in Accounting Education, he has published numerous research articles in a mix of high-level academic journals and high-impact practitioner journals. His experience in higher education spans nearly 40 years. Joseph Ugrin PhD, CPA, is the Deloitte Professor of Accounting and head of the Department of Accounting at the University of Northern Iowa. He has published nearly two dozen research articles and serves as the associate editor for Advances in Accounting and on the editorial boards for the Journal of Information Systems and the Accounting Educators Journal. He is a CPA and the past chair of the AICPA’s Precertification Education Executive Committee.