Meet the Authors

In addition to the attributed authors, more than 1,000 practitioners and academics contributed to the development of this framework. We are grateful to the countless reviewers, contributors, endorsers, and sponsors of this enormous undertaking.

  • Scott A. Emett, PhD

    Arizona State University

    Scott Emett is an associate professor at Arizona State University. His research examines how producers and consumers of financial disclosures make judgments and decisions, often focusing on how technological disruptions shape those judgments and decisions. He strives to conduct research that offers valuable insights for practitioners in the field, bridging the gap between academic research and practical application. His research has been published in major journals, such as Journal of Accounting and Economics; The Accounting Review; Contemporary Accounting Research; Accounting, Organizations, and Society; Review of Accounting Studies; and Auditing: A Journal of Practice and Theory, among others.

  • Marc Eulerich, PhD, CIA

    University of Duisburg-Essenn

    Prof. Dr. Marc Eulerich, CIA is the Chair for Internal Auditing and the Dean at the Mercator School of Management, University Duisburg-Essen, Germany. He also heads the Center for Internal Auditing Excellence and the Mercator Audit & Artificial Intelligence Research Center (MAARC), both at the same university. He has published over 150 scientific and practitioner articles and books about corporate governance, internal auditing, and strategy. His research is published in numerous national and international journals. Prof. Dr. Eulerich also supports the Global internal audit profession with numerous talks and consulting projects to intensify the relationship between theory and practice.

  • Jason Pikoos

    Managing Partner, Connor Group

    Jason is a Managing Partner and leads Connor Group’s Technology and Innovation, including GenAI driven solutions. Jason brings over 20 years of accounting, operational and technology experience, working with high- growth and technology companies. He is a leader in helping companies drive operational excellence through processes improvement, technology & automation, data and analytics and effective governance. Jason graduated from the University of Cape Town and spent over 10 years in public accounting prior to joining Connor Group.

  • David A. Wood, PhD

    Brigham Young University

    David A. Wood, Ph.D., is the Glenn D. Ardis Professor of accounting at Brigham Young University. With over 160 publications in respected academic and practitioner journals, monographs, books, and cases, David’s research focuses on technology, governance, risk management, and internal controls. His influential work has earned him recognition as one of the 100 most influential people in accounting by Accounting Today. David collaborates with companies of all sizes, accounting firms, and regulators, providing insights and expertise on emerging governance and accounting issues.

Supporters and Reviewers

  • Connor Group
    Connor Group

    Sponsor and Contributor

    Connor Group is a specialized professional services firm of Big 4 alumni and industry executives. Our team of highly experienced professionals helps financial and operation executives with their most complex and significant matters, including digital solutions, financial accounting and operations, IPO and M&A services, and managed services. Our clients are the world’s top growth companies, and we support them as they change the world and create new markets!

  • Boomi
    Boomi

    Reviewer and Contributor

    Boomi powers the future of business with intelligent integration and automation. As a category-leading, global software as a service (SaaS) company, Boomi celebrates more than 20,000 global customers and a worldwide network of 800 partners. Organizations turn to Boomi’s award-winning platform to connect their applications, data, and people to accelerate digital transformation. For more information, visit boomi.com.