Paul M. Clikeman, Ph.D. taught undergraduate- and master's-level auditing classes at the University of Richmond, VA, U.S.A. Previously, he was an auditor and audit supervisor in the Chicago office of Deloitte Haskins & Sells (now Deloitte). Dr Clikeman was a Certified Internal Auditor and a Certified Fraud Examiner. He published more than 30 articles about auditing, fraud examination, accounting education, and financial accounting.

Jamie Diaz, Ph.D. CPA, is a Clinical Professor at the Raymond A. Mason School of Business at the College of William and Mary, Williamsburg, VA, U.S.A. She teaches undergraduate- and master's-level classes on accounting, auditing, and analytics. Diaz began her career as an auditor in the New York office of Deloitte.