About the Authors

Asokan Anandarajan, is a professor of accounting at the Martin Touchman School of Management, New Jersey Institute of Technology, Newark, New Jersey. He has an MBA and MPhil from Cranfield University, U.K., and a PhD in Accounting from Drexel University, Philadelphia. His research interests relate to earnings management and expectation gap auditing standards. He has published in many peer reviewed research journals including Accounting horizons; Auditing: A Journal of Practice and Theory; Behavioral Research in Accounting; Accounting and Finance, International Journal of Intelligent Systems in Accounting Finance and Management, among others

Gary Kleinman, is a professor of accounting at the Feliciano School of Business, Montclair State University, Montclair, NJ. He obtained his PhD from Rutgers University, Newark, NJ. He has taught auditing for many years at both undergraduate and masters levels. He also teaches graduate classes on international accounting and auditing issues. In addition, Dr. Kleinman has an extensive research background, writing about auditing, auditor judgment, auditor independence, auditor behavior and statistical sampling in auditing. Some of his many research articles on auditing, decision making, forensic accounting and international accounting issues have appeared in the Journal of Accounting, Auditing and Finance; the Journal of International Accounting Research; Review of Quantitative Finance and Accounting; Research in Accounting Regulation, and in Accounting, Economics and Law: A Convivium. In addition to writing many journal articles, Dr. Kleinman has also co-authored two previous books on auditing, one an academically-oriented book and the other a practitioner-oriented book concerning PCAOB and SEC standards on auditing.

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