Allen J. Rubenfield, CPA, J.D., University of Pittsburgh; M.B.A., University of Pittsburgh; B.A., Pennsylvania State University. Allen Rubenfield has authored numerous articles for both practitioner and academic journals, including The CPA Journal, The Journal of Applied Business Research, and the New Accountant. He is currently a Lecturer of Accounting at the Stetson School of Business and Economics, Mercer University in Atlanta, GA. He is a licensed Certified Public Accountant in Maryland and a licensed attorney in both Pennsylvania and the District of Columbia.