Steven B. Lilien , PhD, CPA was chairman of the Stan Ross Department of Accountancy for fifteen years and is now the Weinstein Professor of Accountancy, at the Zicklin School of Business, Baruch College, CUNY. He has published extensively in the governance area with forthcoming co-authored articles on executive compensation in the Journal of Business and on pro-forma earnings in the Harvard Business Review. He has served as a consultant on financial accounting and auditing for international and regional CPAs as well as for governmental agencies and law firms. He is a governor of the New York Chapters of Financial Executives International and the Institute of Internal Auditors. His articles have appeared in every major accounting journal, and he has co-authored books on financial accounting and auditing and on discovery of accounting information in litigation actions. He was co-editor, with Douglas Carmichael and Martin Mellman, of the Eighth and Ninth Editions of the Accountants Handbook.