Acknowledgments

We Acknowledge the Public Company Accounting Oversight Board, American Institute of Certified Public Accountants, Global Reporting Initiative, and the Prince of Wales's Accounting for Sustainability Project, the International Integrated Reporting Committee, and the International Federation of Accountants, Securities and Exchange Commission, the United Nations, Canadian Institute of Charter Accountants, and Big Four Accounting Firms for permission to quote and reference their professional standards and other publications.

The encouragement and support of our colleagues at Ernst & Young and the University of Memphis are also acknowledged. Specifically, we appreciate the invaluable advice and insights from several colleagues at Ernst & Young, including Steve Starbuck, Chris Walker, Robert Brand, Chuck Glazer, and Jim Gaynor. We thank the members of the John Wiley & Sons, Inc., team for their hard work and dedication, including Chris Gage for managing the book through the production process, Andrew Wheeler for his marketing efforts, and Stacey Rivera and Tim Burgard for their editorial guidance.

Our sincere thanks are due to our families, the Rezaee family, Soheila, Rose and Nick; and the Brockett family, Mike, Zachary, Noah and Jacob. Without their love, enthusiasm, and support, this book would not have come to fruition when it did.

Ann M. BrockettZabihollah Rezaee

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