Dr. William B. Tayler is the Robert J. Smith Professor of Accountancy in the Marriott School of Business at Brigham Young University (BYU). Dr. Tayler is an internationally renowned, award-winning accounting teacher and researcher. He has presented his work as an invited speaker at universities and conferences across the globe. Dr. Tayler earned a Ph.D. and a master's degree at Cornell University, and a master's and an undergraduate degree at Brigham Young University, graduating with honors. He teaches in BYU's Executive M.B.A. Program and in BYU's School of Accountancy, one of the top-ranked accounting programs in the world. Dr. Tayler has also taught at Cornell University and Emory University and has received multiple teaching awards. Dr. Tayler is a Certified Management Accountant and a consultant specializing in cost accounting, performance measurement, and incentive compensation. His work has been published in top journals, including Accounting Horizons, Accounting, Organizations and Society, The Accounting Review, Contemporary Accounting Research, Harvard Business Review, IMA Educational Case Journal, Journal of the American Medical Association-Internal Medicine, Journal of Accounting Research, Journal of Behavioral Finance, Journal of Finance, Journal of General Internal Medicine, Journal of Management Accounting Research, Review of Financial Studies and Strategic Finance. Dr. Tayler serves as an editor for Behavioral Research in Accounting and is on the editorial boards of The Accounting Review, Management Accounting Research and Accounting, Organizations and Society. He is also director of the Institute of Management Accountants Research Foundation. Dr. Carl S. Warren is professor emeritus of accounting at the University of Georgia, Athens. For more than 25 years, Dr. Warren has taught all levels of accounting courses with a primary focus on introductory of accounting and auditing. Dr. Warren has taught classes at the University of Iowa, Michigan State University and the University of Chicago. He received his Ph.D. from Michigan State University and his B.A.A. and M.A. from the University of Iowa. During his career, Dr. Warren published numerous articles in professional journals, including The Accounting Review, Journal of Accounting Research, Journal of Accountancy, The CPA Journal and Auditing: A Journal of Practice and Theory. Dr. Warren's outside interests include handball, backpacking, skiing, hiking, fly-fishing and golf. He also spends as much time as possible visiting with his five grandchildren (two sets of twins). Dr. Warren resides in Bozeman, Montana.