Auditing & Assurance Services: A Systematic Approach

About the Author

William Messier Jr

Steven Glover

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.

Douglas Prawitt

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.

Brant Christensen

Dr. Brant Christensen is an Associate Professor of Accounting. He earned his Ph.D. in Accounting from Texas A&M University and was on the faculty at the University of Missouri and the University of Oklahoma before joining BYU. He has taught undergraduate and graduate audit courses.


Dr. Christensen’s teaching and research are heavily influenced by his time spent in PwC’s audit practice in Columbus, Ohio, and he maintains an active CPA license (Ohio). His studies have been published in leading academic journals including The Accounting Review; Contemporary Accounting Research; Accounting, Organizations, and Society; Auditing: A Journal of Practice and Theory; The Journal of the American Taxation Association; and Accounting Horizons. He serves currently on the editorial boards of The Accounting Review, Contemporary Accounting Research and Auditing: A Journal of Practice and Theory. He has also been awarded competitive research grants from The Center for Audit Quality, the American Institute of Certified Public Accountants, and the Institute of Management Accountants. Finally, Dr. Christensen is a 2013 Deloitte Foundation Doctoral Fellow and received the 2020 Hurley Roberson Award for Teaching Excellence.