Gary Kleinman, PhD, professor of accounting at the Feliciano School of Business, Montclair State University, Montclair, NJ. He obtained his PhD from Rutgers University, Newark, NJ. He has taught auditing for many years at both undergraduate and masters levels. He also teaches graduate classes on international accounting and auditing issues. In addition, Dr. Kleinman has an extensive research background in auditing. Some of his many research articles have appeared in the Journal of Accounting, Auditing and Finance, The Journal of International Accounting Research; Review of Quantitative Finance and Accounting and many more. In addition to writing many journal articles, Dr. Kleinman has also co-authored two previous books on auditing, one an academically-oriented book and the other a practitioner-oriented book concerning PCAOB and SEC standards on auditing.