ABOUT THE AUTHORS
Elaine Henry, PhD, CFA, is an Assistant Professor of Accounting at the University of Miami, where she teaches courses in accounting, financial statement analysis, and valuation. Dr. Henry received her BA and BBA from Millsaps College and her MBA with high distinction from the Harvard Business School. After working in corporate finance at Lehman Brothers, strategy consulting at McKinsey & Company, and corporate banking at Citibank (Athens, London, and New York), she obtained a PhD from Rutgers University, where she majored in accounting and minored in finance. She has published articles in a number of journals, including Advances in Financial Economics, Journal of Emerging Technologies in Accounting, Accounting Horizons, and Issues in Accounting Education. Dr. Henry served as project team leader for the Public Company Accounting Oversight Board (PCAOB) research synthesis project on related party transactions in 2006 and 2007. She is a member of the American Accounting Association and CFA Miami, and has served as a CFA standard setting participant.
Jerald E. Pinto, PhD, CFA, is Director, Curriculum Projects, in the Education Division of CFA Institute. Before coming to CFA Institute in 2002, he consulted to corporations, foundations, and partnerships in investment planning, portfolio analysis, and quantitative analysis. He also worked in the investment and banking industries in New York City from the late 1970s on and taught investments at New York University’s ...

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