J.D., UCLA; M.B.T., USC; M.B.A., Northeastern University; C.P.A., California
Professor Cruz is a tax specialist. She is also an active member of the State Bar of California. She has published articles on tax and financials accounting in professional accounting journals. She is a recipient of Cal State L.A.’s 1999-2000 Outstanding Professors Award.
DBA, Louisiana Tech University, CPA
Dr. Elias’ expertise is in the areas of business education, financial accounting and auditing. He published many articles in business ethics and social responsibility in peer-reviewed journals. He has also presented numerous research articles in academic and professional conferences.
Fluent in: Arabic, French.
Ph.D., London School of Economics
Dr. Hayes is a Certified Public Accountant in two states, a Certified Fraud Specialist, and an Oracle Certified Professional. He is author of a top-selling audit principles book on international standards on accounting (ISA). He is an expert in accounting information systems: ERPs (Oracle Financials, Quick Books, Peachtree, MAS 200), ACL, data mining software, Access, Oracle SQL, PCAOB audit standards, ISAs, internal controls (SOx 404, COSO), and COBIT.
Ph.D., UC Berkeley
Kunkel, an expert on financial and management accounting, coauthored the article “Compensation Plans and the New Stock Option Accounting Rules; Early Adopters Plan for Changes” in The CPA Journal online in 2005.
Gretchen received her LLM in 1997 and JD in 1992 from Wayne State University Law School.
She was a Senior Lecturer at Wayne State University School of Business Administration from 2011 to 2013. In addition her work experience includes Manager Federal Tax Group at KPMG, LLP from 1999 to 2009. Her areas of specialization are corporation taxation, tax and business strategy, business ethics and taxation.