About the Author
J. EDWARD KETZ, PhD, is MBA Faculty Director and Associate Professor of accounting at Penn State Smeal College of Business. He has been cited in the press over 500 times since the Enron bankruptcy, and is well known as an accounting expert as attested in writings, vast citations in the press and on television, including the New York Times, the Wall Street Journal, and the Washington Post. His column "Accounting Annotations" is published in Accounting Today and his column "Accounting Cycle: Wash, Rinse, and Spin" appears regularly at SmartPros.com. He is also the author of Bridge Accounting: Procedures, Systems, and Controls.