Allan B. Afterman, CPA, Ph.D., was a member of the Executive Office Research Department and Assistant to the National Directors of Accounting, Auditing, and SEC Practice at major international public accounting firms. He is the author of numerous WG&L publications and has written a number of articles for professional journals.

Dr. Afterman lectures extensively on U.S. and international securities regulation, financial reporting, and disclosure matters and is a former Adjunct Associate Professor in the Graduate School of Business at the University of Chicago.