About the Authors 645Comiskey served two terms on the editorial review board of the Accounting
Review—the second term was as an editorial consultant, or under current
nomenclature, an associate editor. He has also served a term on the editorial
review board ofIssues in Accounting Educationand is now serving a three-
year term on the editorial board ofAccounting Horizons.
Michael A. Crain, CPA /ABV, ASA, CFE, MBA, is a business appraiser and lit-
igation consultant practitioner in Ft. Lauderdale, Florida. He is an Accredited
Senior Appraiser in business valuation awarded by the American Society of
Appraisers and he is Accredited in Business Valuation from the American Insti-
tute of Certified Public Accountants (AICPA). He has served on the examina-
tion committee for the AICPA’s business valuation accreditation and on other
AICPA national committees. He has been retained as an expert witness and
testified on numerous occasions. His articles have appeared in the Journal of
Accountancy, CPA-Exper t,and other professional publications, and he has spo-
ken on numerous occasions to national audiences.
Steven P. Feinstein,PhD, CFA, is an associate professor of finance at Babson
College and a consultant with the Michel /Shaked Group in Boston. He holds a
PhD in economics from Yale University. Prior to entering academia, Dr. Fein-
stein served as an economist at the Federal Reserve Bank of Atlanta. Dr. Fein-
stein’s primary areas of research are financial valuation and the use and pricing
of derivatives. He has presented his research at numerous academic confer-
ences including the annual meetings of the American Finance Association and
the Financial Management Association. His articles have appeared in Deriva-
tives Quar terly, theJournal of Risk, Risk Management, theAtlanta Federal Re-
serve Bank Economic Review, theAmerican Bankruptcy Institute Journal,and
theJournal of Financial Planning.Dr. Feinstein conducts professional semi-
nars for executives and has consulted for a wide variety of institutions. Clients
have included Bankers Trust, Cho Hung Bank of Korea, Chrysler, Honey well,
ITT, Lehman Brothers, Nippon Life Insurance, Travelers Insurance, and nu-
merous law firms.
Theodore Grossmanis a member of the faculty of Babson College, where he
teaches information technology and accounting. He lectures on various infor-
mation technology topics such as Web technologies, e-commerce, strategic in-
formation systems, managing information technology, and systems analysis and
design. He also performs extensive consulting for food and nonfood retailers,
suppliers of technology products to the retail industry. He is called upon fre-
quently to act as an expert witness in complex litigation in matters relating to
technology and cyber law. Prior to joining Babson College, he was the founder
and CEO of a computer software company for the retail industry. He holds a
BS degree in engineering from the University of New Hampshire and an MS in
management from Nor theaster n Universit y.