Auditing Cases

About our authors Mark S. Beasley, PhD, CPA is the Deloitte Professor of Enterprise Risk Management and Professor of Accounting in the Poole College of Management at North Carolina State University. He has taught undergraduate and graduate auditing courses and has received several teaching awards including membership in NC State's Academy of Outstanding Teachers. He has extensive professional audit experience with the predecessor firm to EY and has extensive standards-setting experience with working with the Auditing Standards Board as a Technical Manager in the Audit and Attest Division of the AICPA. He served over 7 years as a member of the COSO Board, representing the AAA. He has co-authored over 90 articles, books and research monographs.

Frank A. Buckless, PhD is the KPMG Professor and Department Head of Accounting in the Poole College of Management at North Carolina State University. He has taught undergraduate and graduate auditing and currently trains audit professionals with KPMG. He also has been a co-instructor for the Audit Section's Audit Educator's Bootcamp. Frank worked professionally as an auditor with Arthur Andersen & Co. He has authored numerous articles and books and was the 2016 recipient of the American Accounting Association's Innovation in Accounting Education Award.

Steven M. Glover, PhD, CPA is the K. Fred Skousen Professor and Associate Dean of the Marriott School of Management at Brigham Young University. He has taught undergraduate and graduate auditing courses and graduate courses on judgment and decision-making. Steve has significant audit experience with KPMG and PwC and he continues to consult with public accounting firms and as a subject matter expert in litigation and restatements. Steve is on the Auditing Standards Board of the AICPA and is past President of the Auditing Section of the American Accounting Association (AAA). Steve has published numerous articles and books and is a co-author on leading monographs, including Elevating Professional Judgment in Auditing and Accounting: The KPMG Professional Judgment Framework, which received the AAA Deloitte/Wildman Medal award for recognizing the published work making the most significant contribution to the advancement of the practice of public accountancy over a period of 5 years.

Douglas F. Prawitt, PhD, CPA is the McAllister/Deloitte Professor of Accountancy at BYU. His research and teaching in BYU's graduate accounting and MBA programs focus on financial statement auditing and professional judgment. Doug has published award-winning articles in top practice journals and has coauthored 2 leading auditing textbooks. His research has been published in premier academic journals, including The Accounting Review, Journal of Accounting Research, and Contemporary Accounting Research. Doug has won several research, teaching, and "best research paper" awards, including the 2013 AAA/Deloitte Wildman Medal Award recognizing the publication over a 5-year time span most likely to positively impact the public accounting profession, the 2016 BYU Marriott School Outstanding Faculty Award, and the American Accounting Association's 2016 Outstanding Accounting Educator Award. Doug is active in the profession, having served a 3-year term as a member of the AICPA's Auditing Standards Board, and currently serves as a member of the COSO Board. He has served as an expert witness in high-profile auditing cases and consults with a variety of professional services firms, large and small.