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 accounting ethical responsibilities. Dr. Carmichael has appeared on major network segments, including ABC News, Nightline, and Moneyline, and is frequently quoted in the Wall Street Journal and The New York Times.
Paul Rosenfield, CPA, was the Director of Accounting Standards Division of the American Institute of Certified Public Accountants for 14 years. He previously was the first secretary general of the International Accounting Standards Committee, director of the Technical Research Division of the American Institute of Certified Public Accountants, and a member of the staff of its Accounting Research Division. He has authored two books and numerous articles in professional and academic journals.