JAE K. SHIM, PHD, has authored or coauthored more than fifty professional and college finance and accounting books. Thirty of his publications have been translated into various languages such as Chinese, Spanish, Russian, Polish, Croatian, Italian, Japanese, and Korean. He is CEO of Delta Consulting Co., a consulting and training firm, and accounting and finance professor at California State University, Long Beach.

JOEL G. SIEGEL, PHD, CPA, is the author of over fifty books and has written hundreds of articles for accounting and financial journals. He was a member of the audit staff at Coopers & Lybrand. Dr. Siegel has acted as consultant in accounting issues to many organizations, including IT&T, Citicorp, and Person/Wolinsky CPA Review.

ALLISON I. SHIM, MS, is CFO of Delta Consulting Co. She is a finance expert and a PhD candidate at the University of California at Irvine.