Sandy Benson, Professor of Business Law, earned her B.A. in economics and business administration from Vanderbilt University and her J.D. from the University of Georgia.  Professor Benson teaches undergraduate and graduate courses in corporate governance and fraud, commercial and contracts law, and health law. She draws on her 12 years of experience in practicing law and her love for teaching when designing her classroom activities and her own research. Her research focuses on emerging issues related to fraud, accountant liability, healthcare, and effective pedagogy in business law.  Her work and expertise have been recognized by The Federal Research Division of the Library of Congress, the New York Society of CPAs, and CNBC.  She currently serves on the Editorial Advisory Board of The CPA Journal and formerly served as the Editor-in-Chief of the Journal in Legal Studies Education. She has received several awards for excellence and teaching, including the MTSU foundation Award - Outstanding Teaching  2012-2013, Accounting Advisory Board Partnership Awards (April 2017 and September 2021), and E.W. “Wink” Midgett Awards (Distinguished Teaching April 2018 and Faculty Excellence April 2017). She was selected as a Master Teacher Finalist, in the international Charles M. Hewitt Competition, Academy of Legal Studies in Business, August 2013.  Benson was also a Dale Carnegie® instructor certified to teach in the cutting-edge human relations core courses taken by students in the Jones College of Business.   

Benson especially enjoys designing courses and activities relevant to budding accounting, business, and healthcare professionals. With input from the Accounting Advisory Board, colleagues and students, Benson designed a Corporate Governance, Risk Management and Fraud course for graduate students to gain and integrate knowledge of ethics, business, accounting, and law.  Recently approved as an MT Engage course (Fall 21), learners apply critical and strategic thinking skills, as well as written and oral communication skills, as they participate in her unique The Court Experience activities throughout the semester. Professor Benson facilitates graduate students seeking or advancing their positions in healthcare, such as MBA and healthcare informatics majors, gain an understanding of many pertinent healthcare laws governing this highly regulated industry.  Benson also takes pleasure in teaching undergraduate accounting students in her MT Engage and EXL (experiential) approved versions of Commercial Law in which students explore the beneficial topics of contracts and the UCC.  In addition to incorporating technology, Benson continuously updates her courses to encompass the latest legal topics from cases and the CPA exam pertinent to business and accounting professionals.   

For the 2021-22 academic year, Benson received funding and approval from the Learning, Teaching, and Technologies Center and MT Online  and is facilitating two MTSU faculty learning communities focusing on “Successfully Engaging Students in the Virtual Learning Environment.” Benson is also co-facilitating the “MT Engage Major Pathway,” a professional learning community approved by MT Engage for faculty in the Department of Accounting to work collaboratively and strategically to establish a pathway for students to practice and apply integrative thinking and reflection skills across multiple courses within the Accounting program, offering learners a path to distinguish themselves from graduates of other accounting programs and to advance AACSB accreditation guidelines.

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References for Williams, K. and Benson, S. (2025, April) How Accountants balance technology and critical thinking. Journal of Accountancy

“accounting researchers”: Munoko, I., Brown-Liburd, H. L., & Vasarhelyi, M. (2020). The ethical implications of using artificial intelligence in auditing. Journal of Business Ethics, 167, 209-234.

“AICPA Critical Thinking Model”: Wolcott, S. K. (2019). Critical thinking reference flyer. [Flyer]. https://www.thiswaytocpa.com/collectedmedia/files/critical-thinking-flyer.pdf

“AICPA Foundational Competencies”: AICPA & CIMA. (2022). AICPA foundational competencies framework for aspiring CPAs. [Flyer]. https://www.thiswaytocpa.com/collectedmedia/files/foundational-competencies-framework-pdf.pdf

“analysis”: Murikah, W., Nthenge, J. K., & Musyoka, F. M. (2024). Bias and ethics of AI systems applied in auditing – A systematic review. Scientific African, 24, e02281.

“case studies”: Odeyemi, O., Awonuga, K. F., Mhlongo, N. Z., Ndubuisi, N. L., Olatoye, F. O., & Daraojimba, A. I. (2024). The role of AI in transforming auditing practices: A global perspective review. World Journal of Advanced Research and Reviews, 21(02), 359-370. https://wjarr.com/sites/default/files/WJARR-2024-0460.pdf

“flawed output”: See OpenAI. (2023, March 27). GPT-4 technical report (pp. 1, 59).

“IRS”: Internal Revenue Service. (2024, January 12). IRS ramps up new initiatives using Inflation Reduction Act funding to ensure complex partnerships, large corporations pay taxes owed, continues to close millionaire tax debt cases. (News Release No. IR-2024-09). https://www.irs.gov/newsroom/irs-ramps-up-new-initiatives-using-inflation-reduction-act-funding-to-ensure-complex-partnerships-large-corporations-pay-taxes-owed-continues-to-close-millionaire-tax-debt-cases

“Lorenzo Patelli”: Patelli, L. (2021, January 1). Ethics maps for AI analytics. Strategic Finance. https://www.sfmagazine.com/articles/2021/january/ethics-maps-for-ai-analytics

“Tom Hood”: Amato, N. (Host). (2024- present). Future leaders, be advised: ‘What got you here…won’t get you there’ [Audio podcast]. Journal of Accountancy. https://www.journalofaccountancy.com/podcast/cpa-news-future-leaders-be-advised-what-got-you-here-wont-get-you-there/  

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