James Peters, Ph.D. received his Ph.D. in accounting from the University of Pittsburgh in 1989 and is currently an associate professor of accounting at New Mexico Highlands University. He also has been a CPA since 1973. Prior to joining the Highlands’ faculty, he was on the faculties of the University of Oregon, Carnegie Mellon University (CMU), and the University of Maryland. Dr. Peters’ research interests are at the intersection of cognitive science and accounting. His research has been published in leading accounting, management information systems, and computer science journals. He teaches a variety of classes in the undergraduate accounting program and the MBA program to include financial accounting, managerial accounting, financial statement analysis, auditing, and accounting information systems. Dr. Peters has received several outstanding teaching awards while at CMU and the University of Maryland and received a letter of appreciation last year from the Associated Students of Highlands University.