Dr. Benjamin Commerford is an Assistant Professor at the University of Kentucky and is the Arthur Andersen Research Fellow. He received a B.S.B.A. and M.S. Accounting from Colorado State University and a Ph.D. from The University of Alabama. Prior to his doctoral studies, he was an audit associate at KPMG LLP in the Denver office. Dr. Commerford's research interests include judgment and decision-making in auditing and financial reporting, primarily focusing on issues related to earnings management, audit evidence collection, and audit technologies. His research has been presented nationally and internationally and has been published in The Accounting Review, Contemporary Accounting Research, and Auditing: A Journal of Practice and Theory. Dr. Commerford is currently on the editorial board of Auditing: A Journal of Practice and Theory.