ROGER Y. W. TANG is Professor of Accounting, Haworth College of Business at Western Michigan University, where he also holds the Pharmacia Chair of Business Administration. He is a member of the American Accounting Association, Academy of International Business, Institute of Management Accountants, and Institute of Internal Auditors. Well published in the major journals of his field, Tang is the author of four previous books, including two published by Quorum: Intrafirm Pricing in the 1990s (1993) and Intrafirm Trade and Global Transfer Pricing Regulations (1997).