William A. Paton

Kelly L. Williams is an Assistant Professor of Accounting at the Jones College of Business at Middle Tennessee State University. Also a C.P.A., she previously worked in public accounting, specializing in automobile dealerships, and in private accounting, specializing in risk and insurance. She has published in such journals as Issues in Accounting Education, the Journal of Accountancy, and The CPA Journal. Howard J. Lawrence is a Clinical Professor of Accountancy at the Patterson School of Accountancy at the University Mississippi. His research interests include accounting history and international accounting. He has published in such outlets as Advances in Accounting Behavioural Research, the International Business & Economics Research Journal, and the Soo Chow Journal of Economics.