Dr. Roby Sawyers, Ph.D., C.P.A., C.M.A., is a professor in the Department of Accounting at North Carolina State University. He earned his undergraduate accounting degree from the University of North Carolina at Chapel Hill, his M.A. from the University of South Florida and his Ph.D. from Arizona State University. Dr. Sawyers has taught a variety of undergraduate and graduate tax courses at both NC State and UNC-Chapel Hill and has served as a visiting professor in the International Management Program at the Catholic University in Lille, France, and the Vienna School of Economics and Business (Wirtschaftsuniversitat Wien). He has taught continuing education courses for the AICPA, NCACPA, BDO Seidman, McGladrey and Pullen, Dixon, Hughes Goodman, KPMG and PricewaterhouseCoopers. In addition to co-authoring FEDERAL TAX RESEARCH, Dr. Sawyers is a frequent contributor for leading academic, policy and professional tax journals. Dr. Sawyers has been an active member of the AICPA's Tax Division, has served on the Tax Executive Committee, has chaired the Trust, Estate and Gift Tax Technical Resource Panel and has chaired the AICPA's task force on estate tax reform. He has also been active in tax policy issues in North Carolina, serving as the Chief of Staff for the North Carolina General Assembly's State and Local Fiscal Modernization Study Commission and as an advisor to the General Assembly's Joint Select Committee on Economic Development Incentives and North Carolina's Economic Development Board. Steve Jackson, C.P.A., is an Associate Professor at The University of Southern Mississippi. He earned a Ph.D. from Arizona State University and a B.S. from the University of Montana. Professor Jackson is a co-author of Managerial Accounting: A Focus on Ethical Decision Making in its fifth edition, published by Cengage Learning. Professor Jackson has published articles in such referenced journals as Journal of Accounting and Finance Research, Journal of Economic and Social Measurement, Journal of Economic and Business Perspectives, Journal of Business and Economic Research, Accounting Educators Journal, and Journal of Accountancy. His research interests are in accounting education and behavioral issues in Ethics and Auditing. He has more than 23 years of teaching experience. Dr. Jackson has taught courses in managerial accounting and strategic cost management, auditing and assurance, and financial accounting at both the undergraduate and graduate levels. Professor Jackson has received numerous teaching and research awards. Dr. Jackson's professional activities include membership in the American Institute of Certified Public Accountants, the American Accounting Association, the Institute of Management Accountants, and the Institute of Internal Auditors. He is a former staff accountant with Touche Ross & Co. in Seattle and has more than 12 years of public accounting experience. Professor Jackson and his wife Cheryl live in D'Iberville, Mississippi. They have three grown children, Christina, Kent, and Benjamin, and two grandchildren, Charles and Elise. J. Gregory Jenkins, CPA, is Associate Professor of Accounting and Information Systems and the William S. Gay Research Fellow at Virginia Tech. He earned a Ph.D. from Virginia Polytechnic Institute and State University, and an M.S. in accounting and a B.S.B.A. from Appalachian State University. Professor Jenkins has published articles in Accounting, Organizations and Society, Auditing: A Journal of Practice and Theory, Behavioral Research in Accounting, Internal Auditing, Journal of Accountancy, Journal of Information Systems, Strategic Finance, and The CPA Journal. He is also a coauthor of Comprehensive Assurance & Systems Tool, an integrated practice set, and the author of The Enron Collapse, both published by Prentice Hall. He has taught courses in accounting information systems, undergraduate and graduate auditing, business ethics, and managerial and financial accounting principles. Professor Jenkins was previously on the faculty at North Carolina State University, where he received the University Outstanding Teacher Award and was inducted into the Academy of Outstanding Teachers. In addition, Professor Jenkins has served as a visiting professor in the International Management Program at the IESEG School of Management, Catholic University, Lille, France. His professional activities include membership in the American Accounting Association and the American Institute of Certified Public Accountants. Professor Jenkins previously worked as an auditor with Ernst & Young, LLP, and McGladrey & Pullen, LLP, and he has provided consulting services to the furniture industry. He also served on a research task force of the Auditing Section of the American Accounting Association charged with advising the Public Company Accounting Oversight Board on revisions to quality control standards. Professor Jenkins lives with his wife, two daughters, and son in Blacksburg, Virginia.
