Cynthia D. Heagy is professor of accounting at the University of Houston-Clear Lake. She earned her DBA degree from the University of Memphis and is a CPA, CMA, and CNA. Dr. Heagy entered higher education after working as a trust officer at a large national bank and later as a systems analyst. Dr. Heagy has published in several professional and academic journals, including Journal of Information Systems, Advances in Accounting Education, Journal of the Academy of Business Education, Compendium of Classroom Cases and Tools for AIS Applications, The Journal of Accountancy, Issues in Accounting Education, International Journal of Accounting, Journal of Cost Management, Journal of Accounting Education, Accounting Educators' Journal, EDP Auditing, Data Security Management, The Journal of Accounting Case Research, The CPA Journal, Journal of Accounting and Computers, and The Accounting Systems Journal. She is coauthor of Principles of Bank Accounting and Reporting, published by the American Bankers Association.
Constance M. Lehmann is associate professor of accounting at the University of Houston-Clear Lake. She earned her Ph.D. from Texas A&M University and her MBA from University of Texas at San Antonio. Dr. Lehmann is also a CISA. Dr. Lehmann entered higher education after working as an internal auditor and branch manager for financial institutions including the Federal Reserve Bank (San Antonio branch) and various savings and loans in the San Antonio area. Dr. Lehmann has published in several professional and academic journals, including Behavioral Research in Accounting, Journal of Information Systems, Advances in Accounting Education, Journal of Education for Business, Journal of Accounting Education, Internal Auditor, and Journal of Financial Education.