Terry L. Neal, Ph.D., CPA, is the Dennis Hendrix Professor in Accounting in the Department of Accounting and Information Management at the University of Tennessee. He also is a Research Fellow at the University of Tennessee’s Corporate Governance Center. Dr. Neal currently teaches a graduate course in advanced financial accounting topics, an undergraduate intermediate accounting course, and has taught undergraduate auditing. He has also taught continuing professional education courses for one of the Big 4 accounting firms for several years. Dr. Neal also serves as the director of the Ph.D. program in Accounting and teaches a doctoral seminar in empirical/archival research, with an emphasis on auditing and corporate governance issues.