ABOUT THE AUTHORS

Michael A. Broihahn, CFA, is Associate Professor of Accounting at Barry University in Miami Shores, Florida. Mr. Broihahn received his BS, MBA, and MS degrees from the University of Wisconsin, majoring in accounting and finance. He is licensed as a Certified Public Accountant in Florida and Wisconsin, and also holds the professional credentials of Certified Internal Auditor, Certified Management Accountant, Certified in Financial Management, Certified Financial Planner, and Certified Fund Specialist.

Mr. Broihahn began his business career in 1976 with Price Waterhouse in Milwaukee, Wisconsin, where he worked on the audits of Fortune 500 manufacturing companies. He has worked with Fox & Carskadon Financial Corporation in San Mateo, California, as a portfolio controller, and with ComputerLand Corporation as Corporate Controller and Director of Financial Reporting. In 1985, he returned to Milwaukee as the CFO for ComputerBay, also a franchisor of computer retail stores. In 1988 he joined the faculty of the Andreas School of Business at Barry University where he presently teaches courses in financial accounting, auditing, and financial statement analysis. He has been a CFA charterholder since 1990 and currently serves CFA Institute in a number of capacities.

Jack T. Ciesielski, CFA, is the owner of R.G. Associates, Inc. an investment research firm in Baltimore, Maryland. He is the publisher of The Analyst’s Accounting Observer, which is an accounting advisory service ...

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