About the Author
D.R. Carmichael, PhD, CPA, CFE, is the Wollman Distinguished Professor of Accountancy at Baruch College. He acts as a consultant on accounting, auditing, and control matters, and has been called upon by media as an authority on account-ing ethical responsibilities. Dr. Carmichael has appeared on major network seg-ments, including ABC News, Nightline, and Moneyline, and is frequently quoted in the Wall Street Journal and The New York Times.
Lynford Graham, PhD, CPA, CFE (Short Hills, NJ) is a Certified Public Accountant with more than 30 years of public accounting experience in audit practice and in various National Firm policy development groups. He is a Visiting Professor of Accountancy at Bentley University in Waltham MA, a consultant on professional accounting and auditing matters. He was a Partner and the Director of Audit Policy for BDO Seidman, LLP, and was a National Accounting & SEC Consulting Partner for Coopers & Lybrand.