1.1 About the Authors

Nate Stephens

Professor Nate Stephens is an associate professor of accountancy in the Jon M. Huntsman School of Business at Utah State University, where he has been on faculty since 2008. A licensed CPA in the state of Colorado, he holds a bachelor’s and a master’s degree from Brigham Young University and a PhD from the University of Arizona. He has received multiple awards for both teaching and research, including the USU School of Accountancy Teacher of the Year Award and Researcher of the Year Award, as well as two Best Paper Awards given by the academic journals Accounting Horizons and Issues in Accounting Education. Dr. Stephens has taught both undergraduate and graduate-level auditing courses. He has published research papers in high-quality academic journals, including Accounting Horizons; Journal of Accounting, Auditing and Finance; Issues in Accounting Education; Current Issues in Auditing; and Managerial Auditing Journal, as well as other academic and practitioner journals. He and his wife, Kristie, have four children.

Jason L. Smith

Professor Jason L. Smith is an associate professor of accounting and an Ernst & Young Faculty Fellow in the Lee Business School at the University of Nevada, Las Vegas (UNLV). A licensed CPA in the state of Colorado, Professor Smith holds a PhD in accounting from the University of Arizona and a bachelor’s and a master’s degree in accounting from Brigham Young University. Professor Smith teaches auditing to both undergraduate and graduate students. He has published his research on auditing in respected academic journals, including The Accounting Review, Auditing: A Journal of Practice and Theory, Journal of Accounting, Auditing and Finance, and Current Issues in Auditing. Professor Smith and his wife, Lena, have four children.