Heibatollah Sami was Professor of Accounting at Temple University before joining Lehigh University as Eugene and Sue Mercy Professor of Accounting in August of 2005. He has over 25 years of teaching and professional experience in accounting. He received his undergraduate degree from the Iranian Institute of Advanced Accounting, MS degree from Central Michigan University, and Ph.D. from Louisiana State University. He worked at Temple University from 1984 to 2005, where he taught undergraduate, graduate, and doctoral courses in financial accounting. He has also taught at The Chinese University of Hong Kong and was a visiting scholar at the City University of Hong Kong and Gadja Mada University in Indonesia. His research interests are accounting and auditing regulations, quality of accounting numbers, and their implications for capital markets from the US and international investors’ perspective. His research has been published or forthcoming in academic journals including The Accounting Review, Contemporary Accounting Research, Journal of Accounting and Public Policy, Auditing: A Journal of Practice & Theory, The International Journal of Accounting, Journal of Accounting, Auditing and Finance, and Journal of Corporate Finance. Prior to entering academia, he worked for a national auditing firm in Iran on audit and consulting engagements.