Ashutosh Deshmukh is an associate professor of Accounting & Information Systems at the Pennsylvania State University-Erie, USA. He received his M.B.A from the University of Alabama and Ph.D. from the University of Memphis. His research and teaching interests are in accounting information systems and auditing. He has published over 20 articles and made numerous conference presentations in the areas of accounting information systems and auditing. He is a Chartered Accountant, Certified Information Systems Auditor, and Certified Fraud Examiner; and has practical experience in public and industrial accounting.