Bala Dharan is Robert B. and Candice J. Haas Visiting Professor and Senior Lecturer at Harvard Law School and J. Howard Creekmore Professor Emeritus at Rice University. He is also a Director at Berkeley Research Group, a litigation and business consulting firm. He has been a professor at the Kellogg Graduate School of Management at Northwestern University and a visiting professor at MIT Sloan School of Management, Harvard Business School, and Haas School of Business at University of California, Berkeley. He has published widely in major accounting and finance journals, and is the co-author of four editions of textbooks. He has been invited three times to testify before U.S. Congress on financial reporting and corporate finance issues. His current research focuses on financial statement analysis and valuation issues. Bala has extensive business and litigation consulting experience in financial reporting and disclosures, auditing, valuation, corporate governance, corporate finance, financial markets, and investment analysis. He has testified as an expert in over two dozen commercial litigation and international arbitration matters. He has an MS and a Ph.D. in accounting from Carnegie Mellon University, an MBA from Indian Institute of Management, Ahmedabad, and a B.Tech in chemical engineering from Indian Institute of Technology, Madras. He is a CPA and holds the ABV (Accredited in Business Valuation) and CFF (Certified in Financial Forensics) credentials.