Dedications
The authors dedicate this book to the following individuals:
Teddie, Stacy, Brandon, Zachary, Mark, Lindsay, Olive, and Frederick —William F. Messier, Jr.
Tina, Jessica, Andrew, Jennifer, Anna, Wayne, and Penny —Steven M. Glover
Meryll, Nathan, Matthew, Natalie, Emily, AnnaLisa, Leah, George, and Diana —Douglas F. Prawitt
He consults actively with international, regional, and local public accounting firms. He worked extensively over a five-year period with the Committee of Sponsoring Organiza- tions (COSO) on the COSO Enterprise Risk Management Framework and Internal Control over Financial Reporting—Guidance for Smaller Public Companies projects, and served a three-year appointment as a voting member of the AICPA Auditing Standards Board, from 2005–2008. In the fall of 2011, he was appointed to serve a three-year term as a member of the COSO Board and was appointed to serve a second three-year term beginning in 2014. Profes- sor Prawitt also has served in several capacities with the American Accounting Association, including as a member of the editorial boards of Auditing: A Journal of Practice & Theory, Behavioral Research in Accounting, and as associate editor of Accounting Horizons. He has authored or co-authored over 40 articles and books, primarily in the areas of auditor judgment and decision making, and audit practice. Most recently, together with Professor Steve Glover and KPMG, LLP, he co-authored an award-winning monograph designed to accelerate the professional judgment of auditors and auditing students, as well as a monograph on profes- sional skepticism commissioned by the Standards Working Group of the GPPC, an interna- tional consortium of the six largest public accounting firm networks.
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