JAE K. SHIM, PhD, is one of the most prolific accounting and finance experts in the world. A professor of accounting and finance at California State University–Long Beach, and CEO of Delta Consulting Company (a financial consulting and training firm), he has authored and coauthored more than fifty professional and college accounting books. He has been a consultant to commercial and nonprofit organizations for more than thirty years.

JOEL G. SIEGEL, PhD, CPA, is the author of nineteen books and has written hundreds of articles for accounting and financial journals. He has acted as consultant in accounting issues to many organizations, including IT&T, Citicorp, and Person-Wolinsky CPA Review. He is Professor of Accounting at Queens College of The City University of New York.