Waymond Rodgers is a C.P.A. and Chair Professor in the School of Business at the University of Hull, UK. He is also the El Paso Community Chair Professor at the University of Texas, El Paso, and at the Naval Postgraduate School in Monterey, California. Previously he was a Professor at the University of California, Riverside and Irvine, USA and has worked as an auditor with Ernst & Young and PriceWaterhouseCoopers, as well as a commercial loan officer with Union Bank. He has consulted with Bank of America, Citibank, Santander Bank, and Union Bank in the areas of commercial lending, corporate social responsibility and intellectual capital. His primary research areas are auditing, commercial lending decisions, decision modeling, ethics, trust issues, intellectual capital, and knowledge management. Timothy G. McFarlin is an Attorney at McFarlin LLP with expertise in a variety of practice areas including real estate law, debt reorganization, bankruptcy, businesslitigation, and consumer law and mortgage litigation.