Stephen R. Moehrle is a professor and Chairman of Accounting at the University of Missouri-St. Louis. He received his Ph.D. from Indiana University in 1998 and has served on the faculties at the University of California, Irvine, the University of Southern California, and the University of Missouri-St. Louis. Steve has won several research and teaching awards including the American Accounting Association’s Accounting Horizons Best Paper Award, the Indiana University Lieber Teaching Associate Award, the University of Missouri-St. Louis Chancellor’s Award for Teaching Excellence, and the Missouri Society of CPAs Outstanding Educator Award. Steve has published articles in academic outlets such as The Accounting Review, Accounting Horizons, the Journal of Accounting and Public Policy, Research in Accounting Regulation, the Journal of Accounting and the Public Interest, the Journal of Accountancy, the CPA Journal, and the Financial Analysts’ Journal. He co-authored The CPA Profession: Opportunities, Responsibilities, and Services which is published by the American Institute of CPAs. Steve also served for several years as the senior associate editor of Research in Accounting Regulation. Currently, he serves as the vice-president in finance for the American Accounting Association and is a member of the American Institute of CPA’s Financial Reporting Executive Committee.