Jae K. Shim, PhD, has authored or coauthored more than fifty professional and college accounting books. He is CEO of Delta Consulting Co., a financial consulting and training firm and has been a consultant to commercial and nonprofit organizations for over thirty years.

Joel G. Siegel, PhD, CPA, is the author of over fifty books and has written hundreds of articles for accounting and financial journals. Dr. Siegel has acted as a consultant in accounting issues to many organizations, including IT&T, Citicorp, and Person-Wolinsky CPA Review.