Author Biography
Richard J. Proctor, MBA, CPA, CVA, CGFM (A.K.A. RP) Richard J. Proctor is Professor of Accounting at the Ancell School of Business at Western Connecticut State University. His research and teaching interests include valuation of closely held business interests, valuation of economic damages, fraud examination, auditing, financial accounting, and federal taxation. Professor Proctor received his B.S. in accounting and M.B.A. in finance from Columbia University and holds various professional designations including Certified Public Accountant, Certified Valuation Analyst, and Certified Government Financial Manager and has over 25 years of experience as a Consulting Forensic Accountant. He can be reached at: Proli Publications...203-438-7742 or prolifootwear@gmail.com ....................................................................... Patricia M. Poli, Ph.D., CPA, CVA (A.K.A. Patricia Fair) Patricia M. Poli is Associate Professor of Accounting at the Dolan School of Business at Fairfield University. Her teaching interests include international accounting, financial accounting and auditing. Her research interests are the strategic financial considerations of multinational firms, the effects of the accounting choices they make, and audit education. Dr. Poli is active in several professional organizations, including the Connecticut Society of CPAs and the American Accounting Association. Dr. Poli received her B.S. in accounting from the University of Connecticut and her Ph.D. in accounting from New York University. She can be reached at: Proli Publications...203-438-7742 or prolifootwear@gmail.com
