Jan R. Williams, Ph.D, CPA, is the Pilot Corporation Chair or Excellence and Dean of the College of Business Administration at the University of Tennessee, Knoxville, where he has been on the faculty since 1977. He received a Ph.D. in business administration from the University of Arkansas and is a CPA licensed in Arkansas and Tennessee. Dr. Williams has, for many years, been actively involved in the American Institute of Certified Public Accountants, the Tennessee Society of Certified Public Accountants, and several other professional organizations.

Throughout his career, he has taught continuing professional education for CPAs. In 1994, Dr. Williams received the Outstanding Accounting Educator Award from both the Tennessee Society of CPAs and the AICPA. He was president of the American Accounting Association in 1999-2000 and has authored or co-authored five books and more than 70 articles and other publications on issues related to financial reporting and accounting education.

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 co-founder 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. He has provided consulting services to public companies on revenue recognition and on Section 404 of the Sarbanes-Oxley Act. Dr. Carcello has served the Securities and Exchange Commission as an expert witness.