Acknowledgments

I acknowledge the Securities and Exchange Commission, the Public Company Accounting Oversight Board, the American Institute of Certified Public Accountants, and Big Four Accounting Firms for permission to quote and reference their professional standards and other publications.

The encouragement and support of my colleagues at the University of Memphis are also acknowledged. Specifically, two of my graduate assistants, Mr. Rob Palmer and Mr. Josh McDonald provided invaluable assistance. I thank the members of the Business Expert Press team and S4Carlisle Publishing Services for their hard work and dedication in editing the book, including Stewart Mattson, Scott Isenberg, Scott Showalter and Jan Williams, Mark Bettner, Michael Coyne, ...

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