Donal Byard is a Professor of Accounting at Baruch College, City University of New York (CUNY). He earned Ph.D. in Accounting from the University of Maryland and specializes in teaching financial accounting. His research has been published in journals such as the Journal of Accounting Research, The Accounting Review, and Contemporary Accounting Research and he also serves on the editorial advisory board for a number of accounting academic journals. In 2008-2009 Dr Byard served as an academic fellow in the Chief Accountants Office of the U.S. Securities and Exchange Commission (SEC).