KENNETH S. MOST is Professor of Accounting at Florida International University in Miami, and has degrees in accounting, economics, and law. He was in practice as an international accountant and auditor for seventeen years before becoming an educator. Author of twenty books and research monographs, he has also published many articles in Abacus, Accounting and Business Research, The Accounting Review, The Journal of Accountancy, The Journal of Accounting Research and other leading professional publications in the United States and abroad.