作者簡介W. David Rees is a former Principal Lecturer in Management at the University of Westminster. He has extensive consultancy experience in the UK and overseas, both in the private and public sectors. He is a Chartered Fellow of the Chartered Institute of Personnel Development and is a member of the Advisory Conciliation and Arbitration Service's panel of independent arbitrators.
Lynn L Rees is a Mays Faculty Fellow in the Mays Business School at Texas A&M University. He holds a bachelor's degree from Southern Utah University and a Ph.D. degree from Arizona State University. Dr. Rees has taught various accounting classes to undergraduate and master's level students, as well as Ph.D. seminars. Prior to joining the faculty at Texas A&M, he taught at Washington State University, University of Massachusetts-Amherst, and Arizona State University. Dr. Rees has published papers in The Accounting Review, Journal of Accounting Research, and Journal of Finance, among others. He is an Associate Editor of Advances in Accounting and serves on the editorial boards of several other journals. Dr. Rees' research papers have been presented in the United States, South America, Asia, and Europe. Dr. Rees and his wife, Barbara, have five children: Derek, Heidi, Travis, Jeremy, and Jacob.