A licensed CPA in the United States, Taiwan and China, Dr. Chia-Ying Ma is currently Dean of Office of Research Development and Professor in the Department of Accounting in Soochow University, Taiwan. He is a sought-after consultant for many government committees including the Public Service Pension Fund, the Directorate-General of Budget for Accounting and Statistics, and the National Palace Museum. He received his B.S. degree in Accounting from National ChengChi University, Master’s Degree in Accounting from Utah State University, and a Ph.D. Degree in Business and Economics from Lehigh University.