Gary A. Porter earned M.B.A. and Ph.D. degrees from the University of Colorado. Dr. Porter taught at several universities, including San Diego State and the University of Montana, and also served as department chair. He is currently Distinguished Lecturer at Drake University. Widely published and the recipient of numerous teaching awards, Dr. Porter has conducted workshops in the field, has worked as a staff accountant with Deloitte & Touche, and has actively served the Illinois CPA Society, American Accounting Association, and Financial Executives International.