Kenneth Lawrence, PhD, is a Professor of Management Science and Business Analytics at the Tuchman School of Management at the New Jersey Institute of Technology. Dr. Lawrence’s professional employment includes over 20 years of technical management experience with AT&T as Director, Decision Support Systems and Marketing Demand Analysis, Hoffmann-La Roche, Inc., Prudential Insurance, and the U. S. Army in forecasting, marketing planning and research, statistical analysis and operations research.Gary Kleinman is a Professor of Accounting at the Feliciano School of Business at Montclair State University. He has taught auditing and many other accounting courses for many years at both undergraduate and masters levels. He has a CPA license and obtained his PhD from Rutgers University, Newark, NJ. In addition, Dr. Kleinman has an extensive research background, writing about auditing, auditor judgment, auditor independence, auditor behavior and statistical sampling in auditing.