Frimette Kass-Shraibman, PhD, CPA, is an associate professor of accounting at Brooklyn College-CUNY and is the editor of the Journal of the CPA Practitioner. She spent over twenty years in public practice accounting where she practiced tax, audit, and forensics and has served as Director of Education for The Foundation for Accounting Education and Professional Development Manager at the American Institute of Certified Public Accountants. Vijay Sampath is an experienced certified public accountant. Denise M. Stefano, CPA, MBA, is an assistant professor of accounting, the accounting department c...