Auditing & Assurance Services ISE

Timothy J. Louwers is the director of the school of accounting and kpmg eminent professor in accounting at james madison university.<br>
Professor Louwers received his undergraduate and masters degrees from The Citadel and his PhD from Florida State University. Prior to beginning his academic career, he worked in public accounting with KPMG, specializing in financial, governmental, and information systems auditing. He is a certified public accountant (South Carolina and Virginia) and a certified information systems auditor. He is also certified in financial forensics.

Professor Louwerss research interests include auditors reporting decisions and ethical issues in the accounting profession. He has authored or coauthored more than 60 publications on a wide range of accounting, auditing, and technology-related topics, including articles in the Journal of Accounting Research, Accounting Horizons, the journal of business ethics, behavioral research in accounting, decision sciences, the journal of forensic accounting, issues in accounting education, the journal of accountancy, the cpa journal, and todays cpa. Some of his published work has been reprinted in Russian and Chinese. He is a respected lecturer on auditing and technology-related issues and has received teaching excellence awards from the University of Houston and Louisiana State University. He has appeared on both local and national television news broadcasts, including MSNBC and CNN news programs.



Penelope L. Bagley is the Department Chairperson and Kenneth E. Peacock Distinguished Professor of Accounting at Appalachian State University.

Professor Bagley received her undergraduate and masters degrees from North Carolina State University and her PhD from the University of Georgia. Prior to obtaining her PhD, Professor Bagley worked for a short time in the audit field. She is a certified public accountant in North Carolina. Professor Bagley teaches both undergraduate and graduate auditing courses. She has authored and coauthored publications on accounting and auditing topics in journals such as Auditing: A Journal of Practice & Theory, Accounting Horizons, and Behavioral Research in Accounting. She has also coauthored auditing cases, published in Issues in Accounting Education. Professor Bagley is active in the American Accounting Association and has served on various committees for the Auditing Section. Professor Bagley likes to spend time with her husband Matt and children, Garrett and Julianne. She enjoys exercising in her spare time, she regularly competes in running and triathlon races. Her crowning athletic achievement was qualifying for and running the 2019 Boston Marathon.



Allen D. Blay is an Associate Professor of Accounting at Florida State University. Professor Blay completed his PhD at the University of Florida in 2000. He teaches auditing at all levels and teaches a seminar in auditing research in the doctoral program. ...