Authors



Randy Elder

Professor, Department of Accounting
Syracuse University, Syracuse, NY


Dr. Elder teaches undergraduate and graduate auditing courses, and has received several teaching awards. His research focuses on audit quality and current audit firm practices. He has extensive public accounting experience with a large regional CPA firm, frequently teaches continuing education for a large international CPA firm, and is a member of the AICPA and Michigan Association of CPAs.



Ambrose Jones III, PhD, CPA

Ambrose Jones III
Department of Accounting and Finance
Bryan School of Business and Economics
University of North Carolina, Greensboro, NC


Ambrose Jones III received his Doctor of Philosophy (PhD) in Accounting from Virginia Commonwealth University (VCU) in 2007. Dr. Jones is a Certified Public Accountant and practiced in national public accounting firms for over 30 years prior to entering the PhD program at VCU in 2003. He was an audit partner with McGladrey & Pullen, LLP from 1980 to 2003, where he served as an SEC specialist, along with having client service and quality control responsibilities. At McGladrey, he also participated in international assignments in three continents outside of North America. During 2006 - 2007 he served as the training director in the Independence Office of PricewaterhouseCoopers LLP where he developed and conducted audit and accounting training and career development courses for professional staff members and helped to coordinate firm-wide independence training.

Currently, Dr. Jones is a faculty member in the Department of Accounting and Finance at the Bryan School of Business and Economics, University of North Carolina Greensboro, where his teaching responsibilities include auditing and financial accounting. His research includes: behavioral issues in a public accounting environment including job stress, job outcomes, and decision making; auditor independence, risk containment and client continuance; corporate social responsibility reporting; and harmonization of accounting standards, internationally, including the effect of cultural differences.



David Kerr

Associate Professor of Accounting
Belk College of Business, UNC Charlotte, NC

Dr. David Kerr joined the UNC Charlotte faculty in 2005. Previously, he was on the accounting faculty at Texas A&M University for sixteen years, where he received multiple distinguished teaching awards, a PricewaterhouseCoopers Teaching Excellence Professorship, and was a KPMG Fellow. He has also worked with Deloitte & Touche as an auditor. He received a Ph.D. in accounting from Michigan State University in 1989. Dr. Kerr’s research interests include behavioral issues in auditing and accounting information systems, technological support for group decision making in auditing and audit training, and improving the effectiveness of accounting education. His research has been published in several academic and professional journals, including Auditing: A Journal of Practice & Theory, Journal of Information Systems, Behavioral Research in Accounting, and others. Dr. Kerr is a member of the American Accounting Association, the Canadian Academic Accounting Association, the Association of Certified Fraud Examiners, and the Information Systems Audit and Control Association.




Stacy E. Kovar

Associate Professor, Department of Accounting
Kansas State University, Manhattan, KS

Dr. Kovar is on the accounting faculty at Kansas State University. She has taught management accounting and accounting information systems courses in the graduate and undergraduate curriculum for the past ten years.

Stacy has used Dynamics extensively in her undergraduate, Masters of Accountancy and MBS classes for the past four years. Her knowledge of Dynamics and willingness to help other faculty seeking to use the software have earned her a position on the Great Plains Educational Alliance advisory board. Through this role, she has made many presentations to faculty groups on the use of Dynamics in the classroom. Her materials are featured on the Great Plains Educational Alliance Network web site. She also conducts research on the uses of technology to illustrate accounting concepts in accounting information systems courses.




William J. Morris, Jr., PhD, CPA

William Morris
Department of Accounting
University of North Texas, Denton, TX


William J. Morris, Jr. received his Doctor of Philosophy (PhD) in Accounting from Michigan State University in 1971. Previously he obtained his bachelors and masters degrees respectively from Hardin-Simmons University and The University of Texas at Austin. After his bachelors degree he spent a two year tour of duty with the U.S. Army. Dr. Morris is a Certified Public Accountant and practiced with Deloitte & Touche in the Dallas, Texas office for over ten years before entering the PhD program at Michigan State.

Dr. Morris began his academic career at University of North Texas in Spring, 1971 and after thirty successful years, retired from there in 2001. He currently holds the position of Emeritus Professor from North Texas. His primary teaching interest was in auditing. Auditing courses he has taught include Professional Responsibilities, The Investigative Process, and Seminar in Financial Auditing.

Dr. Morris's primary publication interest has been The Short Audit Case: Valley Publishing Company. He has been an author on this case since the 5th Edition was published in 1985. He continued through the 10th Edition, which was published in 2007 and is a co-author with Dr. Ambrose Jones III on this new 11th Edition. He was the sole author on the 7th through 10th editions.

Currently, Dr. Morris serves as a Deacon in the First Baptist Church of Denton, Texas and in many church ministries. He served on many committees in the Accounting Department and College of Business. He was coordinator of a weekly luncheon and an annual prayer breakfast for the UNT Christian Faculty/Staff Fellowship before he retired in 2001. After eight years of service he rotated off the Board of Trustees for The Sunday School Board of the Southern Baptist Convention in 1997 [Currently Lifeway Christian Resources Board]. He served as Chairman of the Audit Committee and the Finance Committee during his tenure on the Board.