His e-mail address is balloubj@muohio.edu . Dan L. Heitger , PhD, is an assistant professor of accounting at Miami University (Ohio). His e-mail address is heitgedl@muohio.edu . They are codirectors of the Center for Governance, Risk Management and Reporting at the Richard T. Farmer School of Business. Charles E. Landes , CPA, is vice-president, AICPA professional standards and services. He oversees technical activities, including the Auditing Standards Board, and also is the AICPA’s representative on COSO. His e-mail address is clandes@aicpa.org .