Sidney J. Gray, Ph.D., is Professor of International Business and Head of the School of International Business in the Faculty of Commerce and Economics at the University of New South Wales. He is also foundation Co-Director of the Australian Centre for International Business(a collaborative venture with the University of Melbourne). Professor gray has published in many leading journals around the world, and is the author/co-author of a number of books, including International Accounting and Multinational Enterprises and Financial Accounting: A Global Approach. In 1994 he as named "Outstanding International Accounting Educator" by the American Accounting Association. Stephen B. Salter, Ph.D., is an Associate Professor in Accounting and Executive Director of the University of Cincinnati, College of Business Center for Global Competitiveness. He has a Ph.D. in International Business and Accounting from the University of South Carolina. Dr. Salter has published more than 20 articles in a variety of global journals, including the Journal of International Business Studies and the International Journal of Accounting. Dr. Salter's recent research has focused on examining the validity of American-based cultural and control paradigms in a non-US environment. Lee Radebaugh, Ph.D., is the Director of the School of Accountancy and Information Systems and KPMG Professor of Accounting at Brigham Young University. In addition, he is the Executive Director of the BYU Center for International Business Education and Research (CIBER). Professor Radebaugh is co-author of International Business Environments and Operations and International Accounting and Multinational Enterprises, and is the co-author of seven books on Canada-U.S. trade and investment relations. In 1998 he was named the "Outstanding International Educator" of the International Section of the American Accounting Association, and "International Person of the Year" by the World Trade Association of Utah.