Dr. Carl S. Warren is Professor Emeritus of Accounting at the University of Georgia, Athens. Dr. Carl has taught classes at the Michigan State University, University of Iowa, University of Georgia, and University of Chicago. He focused his teaching efforts on principles of auditing and accounting. Dr. Carl received his PhD from Michigan State University and his MA and BBA from the University of Iowa. During his career, Carl published numerous articles in professional journals, including The Accounting Review, Journal of Accounting Research, The CPA Journal, Journal of Accountancy, and Auditing: A Journal of Practice and Theory.

Carl has served on numerous committees of the American Accounting Association, the American Institute of Certified Public Accountants, and the Institute of Internal Auditors. Dr. Warren also has consulted with numerous companies and public accounting firms. His outside interests include handball, golf, skiing, backpacking, and fly-fishing.