Joel G. Siegel, PhD, CPA, is Professor of Accounting at Queens College of the City University of New York. He is the author of sixty-seven books and has written hundreds of articles for accounting and financial journals. He was a member of the audit staff of Coopers & Lybrand, and he has consulted in accounting issues to many organizations, including AT&T, Citicorp, and Person/Wolinsky CPA Review course.

Nick Dauber, MS, CPA, is Instructor of Auditing and Tax at Queens College of the City University of New York. He has authored four books, served as a book reviewer for major book publishers, and published articles in many professional accounting journals.

Jae K. Shim, PhD, is Professor of Accounting at California State University, Long Beach, and also serves as an industrial consultant. He has published fourteen books that have sold more than 500,000 copies combined.