Dr. James A. Bailey is a Professor of Accounting at Utah Valley University. He is a Certified Public Accountant, Certified Fraud Examiner, and Certified Internal Auditor. He teaches, researches, and consults in the areas of enterprise risk management, financial oversight, auditing, accounting, and fraud prevention. Dr. Bailey led the business school at Truman State University and the department of accounting at Central Washington University. He also led the development of a new business school at the University of Southern Nevada. He has extensive public accounting experience, specializing in the audit of public companies. His research has been published in Internal Auditing, Internal Auditor, The CPA Journal, Issues in Accounting Education, and Management Accounting. He is a member of the American Institute of Certified Public Accountants, the Association of Certified Fraud Examiners, and the Institute of Internal Auditors. Dr. Bailey earned his Ph.D. in business with emphases in accounting, strategic management, and educational administration from the University of Nebraska-Lincoln, and his Master of Business Administration from the University of Utah.