Lee H. Radebaugh, DBA,is the KPMG Peat Marwick Professor of Accounting at
Brigham Young University and Co-Director of the BYU–University of Utah Center
for International Business Education and Research. He is the author of International
Business Environments Operations, 7th ed. (Addison-Wesley) with John D. Daniels,
International Accounting and Multinational Enterprises(John Wiley & Sons, 3rd
Edition) with S. J. Gray, and Introduction to Business: International Dimensions
(South-Western Publishing Company) with John D. Daniels.
Kurt P. Ramin, MBA, CPA, CEBS,is commercial director, International Account-
ing Standards Committee Foundation, in London. He is a former partner of Pricewa-
terhouseCoopers LLP, New York. He currently also acts as vice chair for XBRL In-
ternational, a worldwide consortium to improve worldwide financial reporting.
James R. Ratliffis a retired professor of accounting at the Leonard N. Stern School
of Business at New York University. His professional interests include financial ac-
counting, not-for-profit auditing, auditing, and ERISA.
Anthony Saundersis John M. Schiff Professor of Finance and Chair of the Depart-
ment of Finance at the Stern School of Business at New York University. He holds
positions on the Board of Academic Consultants of the Federal Reserve Board of
Governors and the Council of Research Advisors for the Federal National Mortgage
Association. He is an editor of the Journal of Banking and FinanceandFinancial
Markets, Instruments and Institutions.
Tony Shieh, PhD,is an assistant professor in the Department of Accountancy at the
City University of Hong Kong.
Roy C. Smithis the Kenneth Langone Professor of Entrepreneurship and Finance,
and Clinical Professor of International Business and of Professional Responsibility at
the Stern School of Business, New York University. Prior to joining the faculty at
Stern in 1987, he was a general partner of Goldman, Sachs & Co., specializing in in-
ternational investment banking and corporate finance. During his career at Goldman
Sachs he served as President of Goldman Sachs International Corp. while resident in
the firm’s London office. In addition to various articles in professional journals and
op-ed pieces, he is the author of several books on financial topics.
Richard C. Stapletonis professor of accounting and finance at Strathclyde Univer-
sity, Glasgow, United Kingdom. Formerly, he taught at Lancaster University, Uni-
versity of Cambridge, Manchester Business School, and New York University. He is
a past president of the European Finance Association. He has advised several global
financial institutions in the area of derivatives. He has also published extensively on
asset pricing and financial markets, with particular reference to derivatives.
Donna L. Street, PhD,is the Mahrt Chair in Accounting at the University of Day-
ton. She is Vice President of Publications for the International Association for Ac-
counting Education and Research and Secretary of the International Accounting Sec-
tion of the American Accounting Association. Professor Street has published several
papers on segment reporting in journals including Journal of International Account-
ing Research; Accounting Horizons; Journal of International Accounting, Auditing,
and Taxation; Accountancy; and Journal of Accountancy.
ABOUT THE CONTRIBUTORS xiii