Accountants' Handbook, Volume One, Financial Accounting and General Topics, 12th Edition

About the Editor

Lynford Graham, CPA, PhD, CFE, is a Certified Public Accountant with more than 30 years of public accounting experience in audit practice and national policy development groups. He is a visiting professor of accountancy and executive in residence at Bentley University in Waltham, Massachusetts. He was a partner and the director of audit policy for BDO Seidman, LLP, and was a national accounting and SEC consulting partner for Coopers & Lybrand, responsible for the technical issues research function and database, auditing research, audit automation and audit sampling techniques. Prior to joining BDO Seidman LLP, Dr. Graham was an associate professor of accounting and information systems and a graduate faculty fellow at Rutgers University in Newark, NJ, where he taught financial accounting courses. Dr. Graham is a member of the American Institute of Certified Public Accountants and a past member of the AICPA Auditing Standards Board. He is a Certified Fraud Examiner and a member of the Association of Certified Fraud Examiners. Throughout his career he has maintained an active profile in the academic as well as the business community. In 2002 he received the Distinguished Service Award of the Auditing Section of the AAA. His numerous academic and business publications span a variety of topical areas including information systems, internal controls, expert systems, audit risk, audit planning, fraud, sampling, analytical procedures, audit judgment, and international ...