Nishani Vincent, PhD, CGMA, ACMA, is the Joseph F. Decosimo and UC Foundation Associate Professor of Accounting at the University of Tennessee at Chattanooga. Her research interests include IT governance and risk management.Amy Igou, PhD, CMA, is the Halverson Associate Professor of Accounting at the University of Northern Iowa and the Director of the Master of Accounting program. Her research interests include emerging technologies in the classroom and the profession of accounting.