TRENDS
Belverd E. Needles, Jr., Ph.D., CPA
ARTICLES
Susanne O’Callaghan, Ph.D., CPA, CIA
Associate Professor of Accounting
Pace University
John P. Walker, Ph.D., CPA
Professor of Accounting
Queens College – CUNY
Raymond J. Elson, DBA, CPA
Corresponding author
Assistant Professor of Accounting
Valdosta State University
Sanjay Gupta, Ph.D., CPA, CMA
Corresponding author
Associate Professor, Department of Accounting & Finance
Valdosta State University
Avinash Arya
Assistant Professor of Accounting
University of Michigan - Flint
J. Thomas Franco
Wayne County Community College
Joann Segovia
Corresponding author
Associate Professor
Minnesota State University Moorhead
Craig Powers
Minnesota State University Moorhead
George Sanderson
Minnesota State University Moorhead
Sheri Erickson
Minnesota State University