J. Gregory Jenkins, CPA, is Associate Professor of Accounting and Information Systems and the William S. Gay Research Fellow at Virginia Tech. He earned a Ph.D. from Virginia Polytechnic Institute and State University, and an M.S. in accounting and a B.S.B.A. from Appalachian State University. Professor Jenkins has published articles in Accounting, Organizations and Society, Auditing: A Journal of Practice and Theory, Behavioral Research in Accounting, Internal Auditing, Journal of Accountancy, Journal of Information Systems, Strategic Finance, and The CPA Journal. He is also a coauthor of Com...