Zabihollah (Zabi) Rezaee, CPA, CFE, CMA, CIA, and CGFM, is Thompson-Hill Chair of Excellence and Professor of Accountancy at The University of Memphis. Mr. Rezaee received a B.S. (Accounting) from The Iranian Institute of Advanced Accounting; an M.B.A. from Taleton State University in Texas; and a Ph.D. from The University of Mississippi. He is a Certified Public Accountant (Texas); Certified Fraud Examiner (CFE); Certified Management Accountant (CMA); Certified Internal Auditor (CIA); Certified Government Financial Manager (CGFM); and a former Member, Standing Advisory Group, Public Company Accounting Oversight Board. Professor Rezaee has published over 150 articles in a variety of accounting and business journals and has authored three books: Financial Institutions, Valuations, Mergers and Acquisitions (John Wiley & Sons 2001); Financial Statement Fraud: Prevention and Detection (John Wiley & Sons 2002); and U. S. Master Auditing Guide (3rd ed. CCH 2004), and co-authored, with Lynn Turner and Cynthia Richson, the forthcoming book, Corporate Governance Effectiveness Post-Sarbanes-Oxley Act: Regulations, Requirements, and Integrated Processes (John Wiley & Sons 2007).