About the authors

Professor Rick Hayes,
Ph.D., CPA

Author

Rick Hayes is Professor Emeritus at California State University at Los Angeles, and is the author of numerous books on Accounting and Finance.

Professor Philip Wallage,
Ph.D., RA

Author

Philip Wallage is Professor of Auditing at the University of Amsterdam and Vrije Universiteit Amsterdam and former KPMG partner.

Professor Peter Eimers,
Ph.D., RA

Author

Peter Eimers is Professor of Auditing at Vrije Universiteit Amsterdam and at the International Executive Master of Auditing (IEMA) and partner at EY..

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