Claudia B. Gilbertson has had experience as a high school instructor for 12 years and as a community college instructor for 19 years. Dr. Gilbertson is currently a teaching professor at North Hennepin Community College in Minnesota, where she teaches Financial Accounting, Managerial Accounting, and the Accounting Cycle.

Mark W. Lehman is an associate professor of accountancy at Mississippi State University, where he teaches Accounting Information Systems and Fraud Examination. A former auditor with PricewaterhouseCoopers, Dr. Lehman's research focuses on the use of computer software (Excel, Access, Visio, and ACL) to assist auditors in detecting fraud. Dr. Lehman is the advisor for the Beta Kappa chapter of Beta Alpha Psi, the student honorary accounting society.

Kenton E. Ross is Professor Emeritus, Department of Accounting, at Texas A&M University -- Commerce. He formerly served as Dean of the College of Business and Technology; Director of Business and Economic Research; and Head, Department of Accounting.