Vernon J. Richardson is a Distinguished Professor of Accounting and the G. William Glezen Chair in the Sam M. Walton College of Business at the University of Arkansas and a visiting professor at Baruch College. He received his BS. Master's of Accountancy, and MBA from Brigham Young University and a PhD in accounting from the University of Illinois at Urbana-Champaign. He has taught students at the University of Arkansas, University of Illinois, Brigham Young University, and University of Kansas and internationally at Chinese University of Hong Kong Shenzhen, Aarhus University, the China Europe International Business School (Shanghai), Xi'an Jiaotong Liverpool University, and the University of Technology Sydney. Dr. Richardson is a member of the American Accounting Association. He has served as president of the American Accounting Association Information Systems section. He previously served as an editor of The Accounting Review and is currently an editor at Accounting Horizons. He has published articles in The Accounting Review, Journal of Information Systems, Journal of Accounting and Economics, Contemporary Accounting Research, MIS Quarterly, International Journal of Accounting Information Systems, Journal of Management Information Systems, Journal of Operations Management, and Journal of Marketing. Dr. Richardson is also a co-author of McGraw-Hill's Introduction to Data Analytics for Accounting, Data Analytics for Accounting and Introduction to Business Analytics textbooks. C. Janie Chang is the Academic Executive Director of the Master of Professional Accountancy program at University of California, Davis. She received her PhD from the University of California-Irvine. Before joining UC Davis in 2023, Dr. Chang was the Vern Odmark Professor at San Diego State University (SDSU). At SDSU, she established the graduate Accounting Information Systems (AIS) program. She also taught students at University of California-Irvine, San Jose State University, and California State University-San Marcos. Dr. Chang's teaching interests in AIS include information systems audit, data modeling, issues in e-business, and business networks and controls. Dr. Chang is a member of the American Accounting Association and Information Systems Audit and Control Association (ISACA). Dr. Chang has studied issues in auditing, accounting, and information systems to investigate information processing of experts in addition to cross-cultural issues related to professional judgments and decisions. Her studies have been published in Abacus, Auditing: A Journal of Practice and Theory, Behavioral Research in Accounting, Data Base, International Journal of Accounting, International Journal of Accounting Information Systems, Journal of Accounting Literature, Journal of Accounting and Public Policy, and Journal of Emerging Technologies in Accounting, among others. Rod Smith is Professor of Accountancy at California State University-Long Beach and Director of the MS in Accountancy program. He received his BS in mathematics from the University of Oregon; MS in financial management from the Naval Postgraduate School, Monterey, California; and PhD in management (accounting) from University of California-Irvine. He previously taught at the University of Arkansas, University of California-Irvine, and University of Alaska. Dr. Smith has published research in the Accounting Review, Journal of Information Systems, Journal of Management Accounting Research, Journal of Accounting and Public Policy, and International Journal of Accounting Information Systems. He is a certified public accountant (retired), certified management accountant, chartered global management accountant, and retired captain in the U.S. Coast Guard. His research interests include use of financial and nonfinancial measures to assess organizational performance; accounting information systems, enterprise systems, business processes, and business value; design science; and systems dynamics and business process simulation.