Joel G. Siegel, Ph.D., CPA, is a retired Professor of Accounting and Finance at Queens College of the City University of New York. He was previously employed by Coopers & Lybrand and Arthur Andersen. Dr. Siegel has acted as a consultant in accounting and finance to many organizations, including Citicorp, International Telephone and Telegraph, United Technologies, the American Institute of Certified Public Accountants, and Person-Wolinsky Associates. He is the author of 67 books on accounting and financial topics.