James L. Mills, PhD,is a professor of international finance and banking at Thun-
derbird—The American Graduate School of International Management. He has
served as visiting faculty at the Institute of International Studies and Training
(Japan), McMaster University (Canada), and Stichting Nijenrode (Netherlands). In
addition to teaching courses in international treasury management and financial en-
gineering, he is co-author of Prime Cash: First Steps in Treasury Management(Mc-
Graw-Hill, 1993).
Michael H. Moffett, PhD,is a professor of international finance at Thunderbird—
The American Graduate School of International Management. He has served as vis-
iting faculty and researcher at the Helsinki School of Economics (Finland), the In-
ternational Center for Public Enterprises (Slovenia), Handelsjoskoen I Aarhus
(Denmark), the University of Michigan, Ann Arbor (USA), and the Brookings Insti-
tution (USA). In addition to teaching classes in international corporate financial man-
agement, he is the co-author of Multinational Business Finance(Addison-Wesley,
1994) and International Business(Dryden, 1995).
Patrice Murphy, PhD,holds degrees in business, labor relations, and political sci-
ence. Her research interests include cross-cultural issues in performance manage-
ment, and the effects of diversity on intragroup processes. She is a consultant with
Robert H. Shaffer and Associates, Stamford, Connecticut.
Paul Narayananis an independent financial consultant. He co-authored one of the
pioneering works in business failure classification models, the Zeta score model
(1977).
Belverd E. Needles Jr., PhD, CPA,is the Anderson LLP Distinguished Professor of
Accountancy at DePaul University. He is the author of many publications in the field
of international accounting and auditing. He has served as chair of the International
Section of the American Accounting Association, has been on the Executive Com-
mittee of the European Accounting Association, and served on the Education Com-
mittee of the International Federation of Accountants. He is currently president of the
International Association for Accounting Education and Research and is senior vice
chair of the Illinois CPA Society.
Paul Pacter, PhD, CPA,is director of the Global IAS Office of Deloitte Touche
Tohmatsu. He is based in Hong Kong. His primary responsibilities at Deloitte are de-
veloping his firm’s responses to IASB proposals; responding to client technical ques-
tions; writing an IAS newsletter called IASPlus; managing the Website http://www.ias-
plus.com; training; and a project to assist the Ministry of Finance of China in
developing accounting standards. From 1996 to 2000 he was International Account-
ing Fellow at the International Accounting Standards Committee, London. Previ-
ously, he worked for the U.S. Financial Accounting Standards Board from its incep-
tion in 1973 and, for seven years, was Commissioner of Finance of the City of
Stamford, Connecticut. Paul was vice chairman of the Advisory Council to the U.S.
Governmental Accounting Standards Board (1984–1989) and a member of GASB’s
pensions task force and FASB’s consolidation task force.
xii ABOUT THE CONTRIBUTORS