Stephen Kwaku Asare is the KPMG Professor of Accounting at the University of Florida where he teaches courses in forensic accounting, financial reporting, attestation, managerial accounting, corporate governance, and controls. He also holds a Research Professor position at Nyenrode Business Universiteit in the Netherlands. He has a Ph.D. from University of Arizona, J.D. (Cum Laude), MBA and BSc (First Class Honors) degrees from University of Florida, Baylor University, and University of Ghana, respectively. He is a Certified Fraud Examiner and a member of the Florida Bar. Dr. Asare’s research focuses on understanding and improving audit decision making. He is also interested in white-collar crime and governance issues in emerging democracies. He has received research funding from the America Institute of Certified Public Accountants (AICPA), International Accounting and Auditing Standards Board (IAASB), and the KPMG Research foundation. He has published a variety of articles in accounting, psychology, and law journals and has presented articles at various national and international conferences. He is a co-author of a monograph on the use of the criminal law to uphold the fiduciary role of public officers in Ghana and is currently the Editor of Journal of Accounting Literature. Dr. Asare has participated in management education programs for Price Waterhouse Coopers and has received several teaching awards. He has taught at several international schools, including GIMPA (Accra, Ghana), University of International Business and Economics (Beijing, China), Norwegian School of Economics (Bergen, Norway), Aarhus School of Business (Aarhus, Denmark), Sogang University (Seoul, Korea) and Boston College (Boston, USA).