Avinash is a Director with Moody’s Analytics Enterprise Risk Solutions group. He has been with Moody’s Analytics for over 4 years, and currently serves as a senior product manager for the Small and Mid-Market Enterprise (SME) initiative. In his current role, he leads a team responsible for designing, developing and managing small businesses credit decisioning and origination solutions for banks. Prior to this role, he was part of the Strategy and Analytics group, where he led strategic initiatives to identify and develop opportunities for Moody’s Analytics growth, within the financial services risk management market.
Prior to Moody’s Analytics, Avinash worked for several years in management consulting at Ernst & Young and AMI Partners, a boutique advisory firm. In these roles, he worked with several large financial services organizations and other Fortune 500 companies, providing market strategy, process improvement and risk management advice. Avinash started his career as a wealth management advisor at Standard Chartered Bank in India.
Director - Customer Success Management at Moody's Analytics
Irina Baron leads Moody’s Analytics Single Obligor Customer Success program, which facilitates a deep and meaningful level of engagement with our existing client base. Irina drives efforts to ensure our clients are gaining maximum value from their existing products, uncovering new applications and use cases for their organization. This
proactive strategy provides benefits to every stage in the product and customer life cycle as well as delivers invaluable insight for our organization. Irina joined Moody’s Analytics in 2008 and was part of the Credit Risk Analytics Group until 2018. During that time she made many key contributions, such as designing and developing the Early Warning Toolkit and reengineering and reinstating Moody’s Quantitative Ratings Estimator (QRATE) Model. Irina also maintained global client relationships and actively supported the sales and renewal cycle through
frequent briefings, one-on-one meetings, and calls to present new research.
Senior Director - Solutions Specialist, Moody's Analytics
Laurent is a senior Director responsible for providing Risk and Finance integration expertise across solutions, product, and services offered by Moody's Analytics in the US and Canada. As a domain expert in financial services since 2005, Laurent has accumulated a wealth of knowledge on the effective integration of risk and finance processes. He has participated in a variety of implementation projects in the US and Canada and has advised financial institutions on key regulatory issues such as CCAR, DFAST and now IFRS9 and CECL credit loss reserving.
Laurent holds a Bachelor of Accounting/MIS from H.E.C. and an Executive MBA from St. Mary's of California. He is also a member of PRMIA and acting steering committee member for San Francisco and Vancouver.
Director - Solutions Specialist, Moody's Analytics
Todd Classen is a Director at Moody's Analytics, focused on providing financial institutions with innovative lending solutions. As a trusted advisor, Todd meets with banking leaders to evaluate their current environment, technology needs, and pain points. These strategic evaluations offer banks a customized solution recommendation that drives process and performance efficiencies and standardization. Prior to Todd’s current role, he served as Vice President of Strategic Accounts and Director of Product Marketing for WebEquity Solutions (acquired by Moody’s Analytics). Todd was instrumental in establishing key client partnerships. He was also responsible for the product roadmap and product designs for WebEquity, which supported approximately 800 financial institutions and nearly 20,000 lending professionals. Todd has a BS in Engineering and an MEM in Engineering Management, both from the University of Nebraska.
Assistant Director - Sales Representative at Moody's Analytics
Kevin Conway is an Assistant Director within the Moody’s Sales team focusing on Origination, Underwriting and CECL. Kevin has been with Moody’s for four years in a variety of different roles within the sales organization. Prior to joining Moody’s Analytics, Kevin served in credit roles for Gavilon Group, LLC and NGL Energy Partners. He has a BA in Communication and Political Science from John Carroll University.
Cristian deRitis, PhD
Senior Director - Consumer Credit Analytics, Moody's Analytics
Cristian deRitis is a senior director at Moody’s Analytics where he conducts economic analysis and develops econometric models for a variety of clients. His regular analysis and commentary on consumer credit, housing and the broader economy appear on the firm’s Economy.com web site. He is regularly quoted in publications such as the Wall Street Journal for his views on the economy and consumer credit markets. Dr. deRitis also gives frequent presentations on the state of the economy and credit markets to a wide variety of audiences. Before joining the Moody’s Analytics West Chester PA operation, Cristian worked for Fannie Mae and taught at Johns Hopkins University. He received his PhD in economics from Johns Hopkins University for his work on the relationship between income inequality and technological change. He is named on two US patents related to credit modeling techniques.
President & CEO at OnPoint Risk Advisors
John, a 37 year veteran in the financial services/banking industry is President & CEO of OnPoint Risk Advisors, a Risk Management consulting firm that provides strategically aligned ERM and Credit Risk Consulting Services ranging from initial assessments to full implementations. Formally, EVP/Chief Credit & Risk Officer of Amegy Bank, John was responsible for Enterprise Wide Risk Management including governance, credit, operations and market risks and served as the liaison to the Board of Directors and the OCC for the risk management and regulatory oversight of the bank. Other risk management related accomplishments include roles with the Risk Management Association, the nation’s leading risk management association for financial institutions, as National and State Director, Enterprise Risk Council and numerous speaking engagements at local, state and national risk management events. John has provided risk management training and thought leadership in the area of risk management to over 400 bank regulators across the nation. John holds a BBA in Finance degree from Texas Tech University in 1980.
Douglas W. Dwyer
Managing Director - Enterprise Risk Solutions Research, Moody's Analytics
Douglas W. Dwyer, Managing Director, heads the Single Obligor Research Group in ERS Research. This group produces credit risk metrics of small businesses, medium sized enterprises, large corporations, financial institutions and sovereigns worldwide. The group’s models are used by banks, asset managers, insurance companies, accounting firms and corporations to measure name specific credit risk for a wide variety of purposes. We measure credit risk using information drawn from financial statements, regulatory filings, security prices, derivative contracts, behavioral and payment information. For each asset class, the methodology is developed based on the available information for each obligor. Recent research includes combining financial information with non-financial information into a PD model, which is particularly useful in the risk assessment of small businesses. We also have developed a method to convert a rating into a point in time term structure of PDs that supports IFRS9 and CECL calculations. Our LGD framework now incorporates both traded debt and non-traded middle market debt. Finally, we are actively researching alternative machine learning based techniques for credit risk modeling. Prior to working at Moody’s Analytics, Dr. Dwyer was a Principal at William M. Mercer, Inc., in their Human Capital Strategy practice. Dr. Dwyer earned a Ph.D. in Economics at Columbia University and a B.A. in Economics from Oberlin College.
Change Leadership Expert
A dynamic and highly sought-after speaker, leadership expert Tom Flick has delivered over 3,000 presentations to a "who's-who" list of clients that includes Microsoft, Starbucks, Google, Boeing, American Express, Amazon, NASA, Ritz-Carlton Hotels and the Pentagon. Mr. Flick addresses more than 100,000 men and women each year and has garnered a reputation around the world as an authority on leadership, helping organizations develop leaders, lead change effectively and increase teamwork and organizational performance. Mr. Flick’s passion for raising more effective leaders is achieved by his unique gift to connect with the listener's heart as well as their head. Understanding that people, not programs, help organizations change and grow. He draws on his leadership experience as a former NFL quarterback for seven seasons, his association with Dr. John Kotter and his extensive work in corporate America, to provide actionable solutions around developing leaders and leading the change process.
Assistant Regional Director at the FDIC
Mr. Gaddie has been with the FDIC for more than 28 years. He has served as an Assistant Regional Director in the FDIC’s Kansas City Region for the past 11 years where he is responsible for oversight of risk management activities in Nebraska and central and western Kansas. He also oversees the Region’s Information Technology Supervision and Agricultural Subject Matter Expert programs. Prior to this, Steve worked as a Special Assistant at FDIC Headquarters in Washington D.C., as a Case Manager in the FDIC’s San Francisco Regional Office, and as a Commissioned Bank Examiner in the Dallas and San Francisco Regions. Steve is a graduate of Sam Houston State University, Huntsville, Texas, and an honors graduate of the Pacific Coast Banking School, Seattle, Washington.
Managing Director - CA&O, Moody's Analytics
Jim Gleason is the Managing Director in CA&O for Moody’s Analytics Lending solutions and is leading the Omaha office in delivering MA product offering in a cloud environment. Jim joined the company in 2000 and manages the Research and Development, Product, Information Technology, Professional Services, Human Resources and Finance departments Lending Cloud - A Moody’s Analytics Company. Jim earned his BS degree in Political Science from St. Johns University and his MBA from Notre Dame.
Senior Vice President at Rock Canyon Bank
Jeremy K. Gray is Senior Vice President/Director of Credit Administration at Rock Canyon Bank located in Provo, Utah. He is a Certified Regulatory Compliance Manager (CRCM) through ABA’s Institute of Certified Bankers, a Certified Community Bank Compliance Officer (CCBCO) through the Independent Community Bankers of America, and is Credit Risk Certified (CRC) through the Risk Management Association (RMA). He has authored several articles that have been published in ABA Bank Compliance, Utah Bar Journal, Western Independent Bankers (WIB), The RMA Journal, and Independent Banker (ICBA) magazines. Jeremy currently serves on The Appraisal Foundation’s Board of Trustees, and recently graduated from the Graduate School of Banking at Colorado. He is also an adjunct finance professor at Utah Valley University.
Assistant Vice President at the Federal Reserve Bank of Kansas City
Nicholas Hatz is Assistant Vice President (AVP) at the Omaha, Nebraska Branch of the Federal Reserve Bank of Kansas City. In that capacity, he serves as the officer responsible for the examination of state member banks and the inspection of bank holding companies located in Nebraska. Nick has been with the Fed for over 16 years. Nick started his career at the Denver Branch after working as a lender at a community bank for a year. He transferred to the Omaha Branch in July 2009 and was appointed to his current AVP position in 2012. Nick holds a B.S. degree in Business Administration and Economics from Nebraska Wesleyan University, Lincoln, Nebraska, and a Masters degree in Business Administration (MBA) from Regis University, Denver, Colorado. He is also a graduate of the Agricultural LEAD program at the University of Nebraska, Lincoln, Nebraska.
First Vice President at CBRE|MEGA
Jami Heidemann is a First Vice President with CBRE|MEGA. Jami’s career in commercial real estate began in 2005, where she worked on various aspects of a real estate portfolio for a Beverly Hills-based investor. She gained and honed valuable skills as the portfolio included a condominium conversion, a $35M portfolio acquisition, and the leasing and management of commercial properties in Phoenix and Los Angeles. Since returning to Omaha and joining CBRE|MEGA in 2007, Jami's focus emphasizes account-based brokerage, development and retail services. She oversees the resale and management process of foreclosed properties for several of the nation's leading lenders. Since the start of the recession, the distressed and foreclosed property team has transacted more than $400M in property sales. Currently, Jami represents Mutual of Omaha’s Midtown Crossing, a one million square foot mixed-use development located in the heart of Omaha’s urban renaissance.
Accounting Policy Advisor at Office of the Controller of the Currency
Caren Hill joined the OCC’s Office of the Chief Accountant in June 2013 as an Accounting Policy Advisor in the Western District Office in Denver, Colorado. Caren is a Certified Public Accountant with 13 years of experience as an auditor prior to joining the OCC. Caren attended Colorado Christian University where she earned her bachelor of science in Accounting.
Ag Banking Consultant at Midwest Cloud Computing
Mike Hinton is currently an Executive Banking Consultant for Midwest Cloud Computing with over 34 years of agricultural lending experience. Prior to joining Midwest Cloud, Mike worked for the USDA Farm Service Agency (FSA) as the Director of the Farm Loan Portfolio Management Division in Washington DC. As the Director, he was responsible for overseeing the management and servicing of the Agency’s $22 billion guaranteed and direct farm loan portfolio. Prior to becoming the Director, he was the Chief of the Direct Loan Making Branch overseeing the agency’s direct lending function and also served as a credit manager in FSA field offices. Mike has experience working with the Farm Credit System in the resolution of large troubled credits. He is a native of Indiana and has earned both a Bachelor’s and Master’s degree from Purdue University in Agricultural Finance.
Director - Sales Manager, Moody's Analytics
Doug Johnson is a Director at Moody's Analytics specializing in Agriculture and has been with Moody's Analytics for over 25 years. Doug has worked with Ag lenders all across the United States and Canada, and is a frequent presenter on Agricultural topics via webinars, speaking at numerous State, Regional and National Ag conferences, Graduate Schools of banking, and leads the charge on new Ag functionality within our solution to help serve our Agricultural customer base. His strong passion for Agricultural awareness stems from growing up on his fourth generation Family Farm coupled with his teaching education background. Doug has first-hand experience with the cyclical and volatile nature of the Ag markets, which enables him to pull from his background and provide a valuable perspective while working with lenders and producers across the country.
CEO at MEDICI
Aditya Khurjekar is CEO and founder of MEDICI (formerly Let’s Talk Payments) -where the world’s leading banks, insurance companies, and tech companies trust their platform and Enterprise Membership to help them advance their digital transformation mandates from ideation to validation to execution. Before founding MEDICI, Aditya was a founder of Money20/20, where he built the brand foundation and the overall program for the inaugural event in 2012. Previously at Verizon, he was a pioneer in mobile payments in the US: he founded and managed Verizon's mobile commerce joint venture with AT&T and T-Mobile, known commonly today as Apple Pay or Samsung Pay. He holds an MBA in Finance & Management from New York University and an MS in Electrical Engineering. He lives in Charlotte, NC and works with teams all around the world.
President at Security Bank
Keith has been with Security Bank since May of 1981. His career with Security Bank began as a Management Trainee and over the years Keith's knowledge and expertise has brought him to his current position of Security Bank President in 2013. After earning a Business Administration-Finance degree from Wayne State College in May 1981, Keith accepted a Management Trainee position with Security Bank. In 1991, he received his diploma from the Graduate School of Banking in Boulder, Colorado. Over the years, Keith's knowledge and expertise has brought him to his current position of Security Bank President in 2013.
He currently serves as the President of the Laurel City Council and is also the Chairmen of the Fund Advisory Council of the Laurel Community Foundation. In addition, Keith is a member of the Government Relations Committee of the Nebraska Bankers Association, and on the Board of Trustees at the Graduate School of Banking at Colorado.
Dr. David Kohl
Professor Emeritus at Virginia Tech
Dr. David Kohl energizes agricultural lenders, producers and business persons with his keen insight into the agricultural industry through extensive travel, research, and exposure during his career. He is Professor Emeritus in the Agricultural and Applied Economics Department at Virginia Tech, Blacksburg, VA. Dr. Kohl has traveled over 9 million miles in his professional career and conducted over 6,000 workshops and seminars for a variety of agricultural audiences.
Dr. Kohl’s personal involvement with agriculture and interaction with key industry players provide a unique perspective into the future trends of the agricultural industry and economy. Dr. Kohl is also a business coach and part owner of Homestead Creamery, a value added dairy business in the Blue Ridge Mountains.
Regional Accountant at the Federal Deposit Insurance Corporation
Julia A. Kuhn is the Regional Accountant for the Federal Deposit Insurance Corporations' Kansas City Region. She assumed her position in February 2006 and oversees the accounting and auditing related segment of the FDIC’s overall supervisory program. Her responsibilities include reviewing and analyzing complex and difficult accounting and auditing matters as they relate to bank examinations, investigation efforts or other requests, and educating regional personnel in the use and understanding of accounting, auditing and analytical financial matters. Ms. Kuhn is involved with instructing at the FDIC, State Banking Agencies, and banking seminars on various accounting topics. Prior to her current position, Ms. Kuhn served as the Senior Capital Market Specialist for the Kansas City Region from June 1997 to February 2006. Ms. Kuhn joined the FDIC in 1985 and worked as a field examiner in the Cedar Rapids, Iowa and Overland Park, Kansas field offices. Ms. Kuhn is a licensed Certified Public Accountant and a member of the American Institute of Certified Public Accountants. Additionally, Ms. Kuhn holds the designation as a Chartered Financial Analyst with memberships in the CFA Society and the Kansas City CFA Society. She graduated from the University of Iowa, Iowa City, Iowa with a Bachelors' Degree in Accounting.
Managing Director, Moody's Analytics
Mikael Nyberg is a Managing Director, Strategy and Innovation, in Moody’s Analytics’ Emerging Business Unit (EBU). He leads client engagements to understand challenges that they are trying to address and meet with external partners, including startups, analysts and accelerators, to bring new business opportunities to Moody’s Analytics. Mikael joins the EBU from Enterprise Risk Solutions (ERS) where he has been responsible for Business Strategy. In this role, he has been supporting the growth of subscription revenue and margin improvement through expansion of the ERS product offering and adoption of new technology platforms. Starting with the WebEquity acquisition in 2014, he has worked closely with Corporate Development in scouting potential acquisitions and evaluating their fit for the ERS business. His outreach to the Fintech community has brought a number of new initiatives to life including SME, new data relationships, a collaborative modeling toolset and the development of a ‘Big Data’ platform. Mikael joined KMV in 1998 and has been with Moody’s for 13 years since the KMV acquisition. He has worked in a variety of roles including research, sales, product management, advisory services, global practice leadership and strategy. His educational background includes a BSc (ECON) in Finance and Accounting from the London School of Economics, a MBA from IESE in Barcelona and post graduate studies at Haas Business School in quantitative finance at University of California, Berkeley. His thought leadership provides the clients of Moody’s Analytics with solutions and insights for addressing their most pressing risk management challenges.
Director - Product Management, Moody's Analytics
Edward Oetinger serves as an Director within Enterprise Risk Solutions focusing on conceiving and building risk analytics and lending solutions for Small & Mid-Market institutions. He works closely with the RiskCalc and Credit Assessment & Origination solutions that are used by nearly 1100 risk minded Banks, Insurers, Investors, and Corporations. Ed has worked with clients around the world developing portfolio credit risk solutions and was a previously a product manager for RiskFrontier, a platform that identifies portfolio’s risks and opportunities allowing for improved strategic decision making and performance. Prior to Moody’s Analytics, Ed was with BlackRock, Barclays, & Charles Schwab developing tools and data platforms for investment managers, traders, and launching investment products such as iShares. Ed holds a B.S. in Finance from King’s College and an M.B.A in International Business from Philadelphia University.
Sr. Director - Sales Manager, Moody's Analytics
Max O’Neill is a Senior Director of Sales at Moody’s Analytics where he leads the Americas team of credit and technology specialists. He has been with Moody’s Analytics for 5 years as part of the Enterprise Risk Solutions division. Max has consulted with both domestic and international financial institutions to implement credit risk management and CECL solutions, including risk ratings, default probability and loss given default models, and loan origination software solutions. Max has an MBA in Finance from Seton Hall University and a BSBA in Finance and Management Information Systems from Creighton University. Prior to joining Moody’s Analytics, Max worked in corporate finance in the commercial banking, hospitality and technology sectors.
Accounting Specialist at the Federal Reserve Bank of Kansas City
Paul Oseland serves as the Accounting Specialist for the Division of Supervision and Risk Management of the Federal Reserve Bank of Kansas City. He is a Supervising Examiner and serves as the 10th District’s Primary Contact for the Accounting Communication Network (ACN), an affinity group of System and Board accounting subject matter experts. He also sits on the ACN’s Steering Committee and is a member of the System’s CECL Reserve Bank Implementation Team. Paul previously served as a Risk Specialist for the District's Regional Banking Organization supervisory group, and has extensive experience examining community banking organizations. Mr. Oseland holds Bachelor of Science and Master of Science degrees in accounting from Oklahoma City University, and is a certified public accountant. During his 14-year tenure he has been an instructor for various Federal Reserve System courses and a frequent presenter at industry conferences. Prior to joining the Federal Reserve he worked in public accounting and as the Financial Officer for The Bankers Bank in Oklahoma City.
Business Development Manager at Digital Matrix Systems, Inc.
Cy is a Business Development Manager focused on new clients and building partnerships with key data suppliers and loan origination vendors for Digital Matrix Systems. Cy has worked in the Financial Services Industry since 1996 in a variety of roles aligned with Operational Risk and Strategic Implementations across multiple platforms for credit lending and banking organizations. Cy holds a Bachelor’s of Management Information Systems and a Bachelor’s of Finance from Saint Louis University.
Executive Director at Moody's Analytics
Nick is an Executive Director at Moody’s Analytics – responsible for defining and managing the company’s product strategy. He recently joined MA from ANZ Bank where he was the Group General Manager of Risk and managed all risk systems, process modernization, offshoring, customer aggregation and management systems, calculation engines, analytics platforms and all enterprise projects, processes and people.
His work history spans banking and finance, digital and internet technology, insurance and superannuation in senior managerial roles with experiences in Australia, Hong Kong and the United Kingdom. Nick graduated from the University of Melbourne with a Bachelor of Economics & Commerce (Banking/Finance) and has also completed post graduate work at New York University (NYU Stern) in Strategy, Massachusetts Institute of Technology (MIT Sloan) in Digital Transformation, and University of Technology Sydney in Architecture.
Head of Financial Institutions and Advisory at Bureau van Dijk
Anders Rodenberg is the Head of Bureau van Dijk’s FI & Advisory operation in the Americas, but also a subject matter expert within Compliance. He has led multiple compliance projects, specializing in AML, OFAC Sanctions, FATCA and FCPA with the aim of improving compliance levels at various financial institutions, insurance companies and traditional companies. Recently, his primary focus has been on improving on-boarding procedures, sanctions 50%-rule identification, and monitoring through automation and standardization of data processes. During his tenure with Bureau van Dijk, Anders has held several positions in Europe and now in the US where he has built key relationships with regulatory authorities and industry leaders in numerous countries, speaking at various conferences on current trends and developments as it relates to compliance regulations.
Director - Business Development, Moody's Analytics
Michael facilitates development of small business lending and credit decisioning solutions for financial institutions. As a member of the Moody’s Analytics Small Business Initiative, he provides industry insights from past experience in the commercial banking and fintech sectors. Prior to joining Moody’s Analytics, Michael served as Customer Success Director for fintech start-up Fundera, a marketplace created to connect small business owners with banks and alternative lenders. Michael also spent several years with PNC Bank, starting with the commercial underwriting group and then transitioning to the business bank segment, supporting small businesses in obtaining financing through SBA loan programs. Michael holds a BS in Finance with an Economics minor from The College of Business Administration of the University of Pittsburgh.
President & Chief Executive Officer at Cortera
Jim is the president and CEO of Boca Raton, FL-based Cortera. Cortera provides information-centric solutions that power business-to-business interactions. Cortera’s innovative information and technologies deliver behavioral intelligence on millions of businesses. The wide range of applications of these insights include credit decisioning, sales & marketing intelligence, supply chain insights, and other risk management needs. Prior to joining Cortera, Jim was the chief operating officer of LexisNexis Risk Management, where he was responsible for the unit’s commercial markets. He joined LexisNexis through its acquisition of Seisint. Before Seisint, Jim was a senior vice president at Modus Operandi, a management and technology consulting firm specializing in business process reengineering and automation for Fortune 500 clients. Jim is a graduate of Rochester Institute of Technology with a Bachelor of Science in Mechanical Engineering degree.
Executive Director, Moody's Analytics
Stephen Tulenko serves as Executive Director - Enterprise Risk Solutions for Moody’s Analytics. Prior to this appointment, Mr. Tulenko was Executive Director - Sales, Customer Service and Marketing from 2008 to 2013. Mr. Tulenko also worked as Group Managing Director, Global Head of Sales for the Investor Services Group within Moody’s Investors Service, a unit dedicated to providing credit research and risk management tools to buy-side and sell-side institutions. A Managing Director in the organization since 1998, Mr. Tulenko has also managed marketing and product development teams within Moody’s. Mr. Tulenko joined Moody’s in 1990. He holds an undergraduate degree in Economics and Business Administration from the University of Notre Dame and an M.B.A. in Finance, Marketing and International Business from the Stern School of Business at New York University.
Managing Director - Head of CA&O, Moody's Analytics
Elaine Wong is the Managing Director at Moody’s Analytics. She is the Global Head of Credit Assessment and Originations of Enterprise Risk Solutions. She is an expert related to banking risk management including model development, validation and calibration, credit portfolio performance and implementation of credit risk management systems. She has been advising clients related risk management and Basel related initiatives.
She previously worked in various credit risk management functions at HSBC plc., Barclays Capital, Dresdner Kleinwort Wasserstein and Bank of Hawaii. Prior to joining Moody's Analytics, she was responsible for day-to-day project management of credit risk modeling efforts and model implementation related to Basel. Previously, she worked in various departments such as credit approval for individual obligors/groups in various industries and the country risk management and special projects related to limit implementation across the globe.
Senior Director - Research, Moody's Analytics
Janet joined the Research team of Moody's Analytics in 2008. She leads RiskCalc model development and small business modelling efforts. Janet works closely with clients to facilitate better understanding and applications of RiskCalc models. She also pushes forward on research initiatives such as exposure at default modeling, stress testing, accounting quality measurement, and machine learning in credit risk modelling. She has published in academic and professional journals. Janet received a Ph.D. in Finance from City University of Hong Kong and a Ph.D. in Accounting from Carnegie Mellon University.