Roger Hussey, PhD, MSc, FCCA, is a fellow of the Association of Chartered Certified Accountants. He received his MSc in Industrial Relations and PhD in financial communications from the University of Bath, U.K. He has taught in Australia, Canada, China and the U.K. Audra Ong, PhD, MBA, is a professor of accounting at the University of Windsor, Canada. She has also taught in the U.K. She received her PhD in accounting from the University of the West of England, Bristol, her MBA from the University of Wales, Cardiff and her BSc in Accounting from Queen's University, Belfast.