Joel G. Siegel, Ph.D., CPA, is the professor of accounting and finance at Queens College of the City University of New York and a financial consultant to management. He is the author of over 200 articles. Dr. Siegel's articles have appeared in professional journals, including The Financial Executive, The Financial Analysts Journal, The CPA Journal, The National Public Accountant, Credit and Financial Management, and the International Journal of Management. He has served as consultant and/or advisor to numerous organizations, including the AICPA, Citicorp, and ITT. He was affiliated with Coopers and Lybrand, CPAs, and Arthur Andersen. CPAs. In 1972 Dr. Siegel was the recipient of the Outstanding Educator of America award. He is listed in Who's Where Among Writers and in Who's Who in the World.