Thomas G. Calderon is a past President of the Ohio Region of the American Accounting Association, is Emeritus Professor of Accounting, The University of Akron, USA. A past President of the Teaching and Curriculum Section of the American Accounting Association, he headed The University of Akron’s School of Accountancy from 2005 to 2018, and from 2014-2016 completed a two-year term as Chair of the University of Akron’s caucus of department chairs and school directors.Arianna S. Pinello is Professor of Accounting in the Accounting Department of the Lutgert College of Business at Florida Gulf Coast University in Fort Myers, Florida, USA. With a strong interest in the scholarship of teaching and learning, her primary teaching and research interests are in the areas of financial accounting and auditing. She is a Certified Public Accountant and a Certified Internal Auditor and a member of the American Accounting Association and the Institute of Internal Auditors.