Guy, Dan M.

DAN M. GUY, CPA, PhD, is the former Vice President of Auditing Standards for the AICPA. He currently has a litigation consulting practice in Santa Fe, New Mexico.

D. R. CARMICHAEL, CPA, CFE, PhD, is the Director of Baruch College's Center for Financial Integrity and the Wollman Distinguished Professor of Accountancy at Baruch College. He acts as a consultant on accounting, auditing, and control matters, and has also investigated numerous cases involving allegations of fraudulent financial reporting, providing expert-witness testimony on those matters.

LINDA A. LACH, CPA, is the Associa...