Auditing & Assurance Services: A Systematic Approach

The continuing rapid pace of change in auditing standards and practices, together with the recent emergence of audit data analytics and data visualization technologies, has had a significant effect on the auditing profession. In this ever-changing environment, it is crucial that students engage with their learning in a relevant real-world context, have access to hands on data analytics and visualization, and learn the importance of critical thinking and decision making through the lens of a systematic, risk-based approach.

Professor Steven M. Glover is the K. Fred Skousen Professor and Associate Dean of the Marriott School of Management, Brigham Young University. Professor Glover is a CPA in Utah and holds a PhD and BS from the University of Washington and an AA in Business from BYU – Idaho. He previously worked as an auditor for KPMG LLP and as a director in the national office of PwC LLP. Professor Glover is currently serving on the AICPA Auditing Standards Board and has served on the audit committee of a nonprofit organization. He has served on the board of advisors for technology companies and he actively consults with public companies and public accounting firms. He has also served as an expert witness. Professor Glover is a past President of the Auditing Section of the American Accounting Association and he has been on auditing-related task forces of the AICPA. Professor Glover is or has served on the editorial boards of Auditing: A Journal of Practice & Theory, The Accounting Review, Current Issues in Auditing, and the review board of the AAA/CAQ Access to Audit Personnel Program. He has authored or coauthored over 40 articles and books primarily focused in the areas of auditor decision making, audit education, and audit practice. Together with Professor Prawitt 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 professional skepticism commissioned by the Standards Working Group of the GPPC, an international consortium of the six largest public accounting network firms.

Professor Douglas F. Prawitt is the Glen Ardis Professor of Accountancy at the Marriott School of Management, Brigham Young University. Professor Prawitt is a CPA in Utah. He holds a PhD from the University of Arizona, and BS and MAcc degrees from Brigham Young University. Professor Prawitt was awarded the Marriott School’s Teaching Excellence and Outstanding Researcher awards in 1998 and 2000. He received the Merrill J. Bateman Student Choice Teaching Award in 2002, BYU’s Wesley P. Lloyd Award for Distinction in Graduate Education in 2006, and the American Accounting Association’s Deloitte/Wildman Award in 2013.

William F. Messier, Jr. retired in 2024. Professor Messier holds a B.B.A. from Siena College, an M.S. from Clarkson University, and an M.B.A. and D.B.A. from Indiana University. He has held faculty positions at the University of Florida (Price Waterhouse Professor), Georgia State University (Deloitte & Touche Professor), and University of Nevada, Las Vegas (Kenneth and Trac y Knauss Endowed Chair in Accounting).Professor Messier was a visiting faculty member at SDA Bocconi in Milan and the Universities of Luxembourg and Michigan. Professor Messier served as the Academic Member of the AICPA’s Auditing Standards Board and as Chair of the AICPA’s International Auditing Standards Subcommittee. He has served as the Editor of Auditing: A Journal of Practice & Theory and President of the Auditing Section of the American Accounting Association. Professor Messier was the recipient of the American Accounting Association’s Outstanding Accounting Educator Award (2015), AICPA’s Distinguished Achievement in Accounting Education Award ( 2012 ), AAA Auditing Section’s Outstanding Educator Award (2009), the Distinguished Service in Auditing Award (2008) and the Department of Accounting Kelley School of Business, Indiana University – Academic Excellence Award (2018). In 2011, Professor Messier was awarded an honorary doctorate from the Norwegian School of Economics.Professor Messier’s research has been published in The Accounting Review, Journal of Accounting Research, Contemporary Accounting Research, Accounting, Organizations and Society, Auditing: A Journal of Practice & Theory, Management Science, and Decision Sciences. He has also served as an expert witness in audit litigation cases.