Jae K. Shim, Ph.D., is professor of business at California State University, Long Beach, and CEO of Delta Consulting Company, a management consulting and training firm. He has been a consultant to commercial and nonprofit organizations over 30 years, and has over 50 college and professional books to his credit, including The Vest-Pocket CPAand The Vest-Pocket CFO.Joel G. Siegel, Ph.D, CPA, is a professor of accounting and finance at Queens College of the City University of New York, and is a financial consultant. He is the author of 65 published books and over 300 articles.Abraham J. Simon, Ph.D, CPA, is a professor of accounting and information systems at Queens College of the City… University of New York.