Nick A. Dauber, MS, CPA, is author of The Vest Pocket CPA (Wiley), Corporate Controller's Handbook of Financial Management, and Barron's How to Prepare for the CPA Exam. He is an accounting practitioner and instructor of auditing and tax at Queens College of the City University of New York.

Anique Ahmed Qureshi, PhD, CPA, CIA, has written and published ten books and is professor of accounting and information systems at Queens College of the City University of New York.

MARC H. LEVINE, PhD, CPA, has written five books on auditing and financial accounting topics.

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 consultant in accounting issues to many organizations, including IT&T, Citicorp, and Person-Wolinsky CPA Review.