Jae K. Shim, Ph.D., is a Professor of Business Administration at California State University, Long Beach. Joel G. Siegel, Ph.D., CPA, is a management consultant to international businesses and Professor of Accounting, Finance, and Information Systems at Queens College. Marc H. Levine, Ph.D., CPA, is an accounting and financial consultant to multi-national companies, and is a Professor of Accounting and Information Systems at Queens College.