Meet the Authors
Dr. Becca Baaske, CPA
rbaaske@ut.edu
Becca Baaske is an Assistant Professor of Accounting in the Sykes College of Business at the University of Tampa. She brings practical experience from both public accounting, having worked as an auditor at PwC Chicago, and corporate accounting, where she served as staff at the former John Marshall Law School. Her research primarily contributes to the auditing and accounting information systems (AIS) judgment and decision-making literature, with a focus on experimental methodology. Specifically, much of her work examines how auditors may overlook risks or audit issues due to insufficient skill sets related to data or limitations in skeptical cognitive processing. Additionally, she contributes to the accounting education literature, exploring topics such as motivation, learning, and initiatives to strengthen the accounting pipeline. She has published in academic journals such as the Journal of Information Systems and Accounting Horizons.
Dr. Hilda E. Carrillo, MBA, CPA
Hilda Carrillo is an Assistant Professor in the School of Accountancy at the University of Louisville. She brings a blend of public accounting experience and corporate accounting expertise from a Fortune 500 company, offering a practical perspective on financial reporting, auditing, and corporate governance. Her research examines how disclosure attributes, such as clarity, transparency, interpretability, and patterns, shape stakeholder judgments and decision-making in accounting and auditing contexts. Using experimental and behavioral methodologies, she investigates how individuals interpret and respond to corporate and audit disclosures. Grounded in signaling theory, her work explores how qualitative disclosure properties influence perceptions, trust, and market efficiency. By integrating insights from accounting, psychology, and regulatory frameworks, her research contributes to a deeper understanding of how disclosure effectiveness impacts financial reporting outcomes, investor behavior, and corporate accountability. She currently serves on the editorial board of Issues in Accounting Education.
Dr. Lisa M. Gaynor
Lisa Gaynor is the John E. and Ellis Rooks Distinguished Professor in the Lynn Pippenger School of Accountancy at the University of South Florida. Her general research interests lie in auditing and financial reporting topics with a behavioral and decision making focus. More specifically, her research examines how individuals' (e.g., investors, auditors or audit committee members) judgments and behavior may be affected by rules and regulations related to independence, fraud, fair values and disclosures. She has been published in academic journals such as The Accounting Review, Accounting Organizations & Society, Auditing: A Journal of Practice and Theory, Accounting Horizons and Issues in Accounting Education. She has served as an editor for Auditing: A Journal of Practice & Theory, Issues in Accounting Education, and Current Issues in Auditing. She currently serves on the editorial boards of Contemporary Accounting Research and Behavioral Research in Accounting.
Dr. Jaime Schmidt
jaime.schmidt@mccombs.utexas.edu
Jaime Schmidt is a Professor of Accounting at the McCombs School of Business at the University of Texas at Austin. Her research examines the issues and implications of audit policy and includes studies in litigation, corporate governance, and standard-setting. Her work focuses on helping audit standard setters and regulators understand the current auditing environment and develop ways to improve auditing. Her work has appeared in several academic journals including The Accounting Review, Journal of Accounting Research, Journal of Accounting and Economics, Contemporary Accounting Research, Review of Accounting Studies and Auditing: A Journal of Practice and Theory. Professor Schmidt has received research grants from the Center for Audit Quality, PwC LLP, and the American Accounting Association. She was a nominee for the Trammell/CBA Foundation and Regents’ Outstanding Teaching Awards for Assistant Professors. She was awarded the James Dietrick Outstanding Faculty Award in 2016 and the Amplifer Award for classroom inclusivity in 2020.