Jae ShimJae K. Shim is a professor of accounting and finance at California State University at Long Beach. He received his MBA and Ph.D. from the University of California at Berkeley. Joel G. Siegel is a professor of accounting and informationsystems at Queens College of the City University of New York. He has a Ph.D. in accounting from the Bernard M. Baruch College of the City University of New York and a CPA certificate from New York. Read More Read Less