David Ricchiute is the Deloitte Professor of Accountancy, Mendoza College of Business, University of Notre Dame. He is the author of Auditing; scholarly articles on professional judgment and decision making in The Accounting Review, the Journal of Accounting Research, Accounting Organizations & Society, the Journal of Applied Psychology, Organizational Behavior and Human Decision Processes, and the Journal of Experimental Psychology; and professional articles in the Journal of Accountancy and The CPA Journal, among others. Ricchiute has been engaged by public companies and by public accounting firms to testify or consult on accounting and auditing in proceedings brought in federal and state court and before the American Arbitration Association and the U.S. Securities and Exchange Commission. A member of the American Institute of CPAs, the Indiana Association of CPAs, and the American Accounting Association, Ricchiute received his DBA and M.S. from the University of Kentucky and B.B.A. from Bryant College.