Affiliation: | Professor of accounting at the University of Kentucky and the executive director of the National Association of State Auditors, Comptrollers and Treasurers, 2401 Regency Rd., Suite 302, Lexington, KY 40503. E-mail address: .;Associate professor of accounting at the School of Business Administration, Pennsylvania State University–Harrisburg, Middletown, PA 17057-4898. E-mail address: . |