Steven M. Mintz is a professor emeritus in accounting from the California Polytechnic State University–San Luis Obsipo. He holds a doctoral degree from George Washington University. He has published dozens of papers in the ethics space and is the co-author of a textbook on accounting ethics, Ethical Obligations and Decision Making in Accounting: Text & Cases.Professor Mintz has won several awards for his work including the 2015 Accounting Exemplar Award given out by the Public Interest, Ethics and Sustainability (PIES) section of the American Accounting Association. Steve’s case studies have won the Best Innovation in Teaching Award given out by the PIES in 2022 and 2023. He was selected for the Max Block Distinguished Article Award given out by The CPA Journal in December 2014 and March 2018. He received the Faculty Excellence Award from the California Society of CPAs. Steve also received the Distinguished Service Award from PIES in 2024. William F. Miller, EdD, CPA, CGMA, is a professor of accounting in the Accounting and Finance Department at the College of Business, University of Wisconsin, Eau Claire. Dr. Miller received his EdD from the University of Saint Thomas, Saint Paul, Minnesota. He also has over 23 years of professional accounting experience and maintains an active consulting practice. He has authored or co-authored over 20 publications, including a book on Giving Voice to Values in Accounting, and has won the Institute of Management Accountants Carl Menconi Ethics Case writing competition three times (2011, 2012, and 2015), and won the American Accounting Association’s Public Interest Section best contribution to teaching award in 2015.

• 1. Ethical Reasoning: Implications for Accounting 2. Cognitive Processes and Ethical Decision Making in Accounting 3. Organizational Ethics and Corporate Governance 4. AICPA Code of Professional Conduct 5. Fraud in Financial Statements and Auditor Responsibilities 6. Motivation for Fraudulent Financial Reporting 7. Consequences of Earnings Management: The Need for Ethical Leadership in Accounting 8. Auditors’ Legal Liabilities and Defenses

Steven M. Mintz is a professor emeritus in accounting from the California Polytechnic State University–San Luis Obsipo. He holds a doctoral degree from George Washington University. He has published dozens of papers in the ethics space and is the co-author of a textbook on accounting ethics, Ethical Obligations and Decision Making in Accounting: Text & Cases.Professor Mintz has won several awards for his work including the 2015 Accounting Exemplar Award given out by the Public Interest, Ethics and Sustainability (PIES) section of the American Accounting Association. Steve’s case studies have won the Best Innovation in Teaching Award given out by the PIES in 2022 and 2023. He was selected for the Max Block Distinguished Article Award given out by The CPA Journal in December 2014 and March 2018. He received the Faculty Excellence Award from the California Society of CPAs. Steve also received the Distinguished Service Award from PIES in 2024. William F. Miller, EdD, CPA, CGMA, is a professor of accounting in the Accounting and Finance Department at the College of Business, University of Wisconsin, Eau Claire. Dr. Miller received his EdD from the University of Saint Thomas, Saint Paul, Minnesota. He also has over 23 years of professional accounting experience and maintains an active consulting practice. He has authored or co-authored over 20 publications, including a book on Giving Voice to Values in Accounting, and has won the Institute of Management Accountants Carl Menconi Ethics Case writing competition three times (2011, 2012, and 2015), and won the American Accounting Association’s Public Interest Section best contribution to teaching award in 2015.

• 1. Ethical Reasoning: Implications for Accounting 2. Cognitive Processes and Ethical Decision Making in Accounting 3. Organizational Ethics and Corporate Governance 4. AICPA Code of Professional Conduct 5. Fraud in Financial Statements and Auditor Responsibilities 6. Motivation for Fraudulent Financial Reporting 7. Consequences of Earnings Management: The Need for Ethical Leadership in Accounting 8. Auditors’ Legal Liabilities and Defenses