Bala Dharan is J. Howard Creekmore Professor of Accounting Emeritus at Rice University (where he served on the faculty from 1982 to 2009) and Vice President at CRA Charles River Associates, a litigation and business consulting firm. He is also currently a visiting professor of accounting at the Harvard Law School and MIT Sloan School of Management, and has been a visiting professor of accounting at the Harvard Business School and at University of California, Berkeley. He has extensive litigation and business consulting experience and has provided expert testimony on accounting and disclosures, transactions analysis, damages, and valuation. Bala has published widely in major accounting and finance journals. His current research projects include accounting accruals and market valuation, risk measurement and financial engineering, hybrid securities and valuation, oil and gas industry issues, and intangibles valuation. He is co-author of four books covering financial accounting and finance topics, including Enron and Other Corporate Fiascos published in 2009. He is a CPA, and has a B.Tech in chemical engineering from Indian Institute of Technology, Madras, an MBA from Indian Institute of Management, Ahmedabad, and an MS and Ph.D. in accounting from Carnegie Mellon University, Pittsburgh.