Accountants' Handbook, Special Industries and Special Topics: Edition 12

D.R. Carmichael, PhD, CPA, CFE, (Lumberton, PA) is professor of accounting at Baruch College in the City of New York.? Carmichael held the distinguished position, Chief Auditor and Director of Professional Standards of the Private Company Accounting Oversight Board (PCAOB). He is the author of numerous books and articles on accounting and auditing. Most prominent among his consulting clients were the Securities and Exchange Commission, the Government Accountability Office, the Federal Deposit Insurance Corporation.

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.