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

Professor Peter Eimers,
Ph.D., RA

Author

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

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