Paul Clikeman, Ph.D. has spent the last 30 years teaching undergraduate and master’s-level auditing classes at Valparaiso University (1988-1990), University of Wisconsin – Madison (1990-1995), and University of Richmond(1995-present). Previously, he was an auditor and audit supervisor in the Chicago office of Deloitte Haskins & Sells (now Deloitte). Dr. Clikeman is a Certified Internal Auditor and a Certified Fraud Examiner. He has published more than 30 articles on auditing, financial accounting, fraud examination, and accounting education. He also maintains the web site http://auditeducation.info/, which contains valuable resources for the study and teaching of financial statement auditing.