Michael A. Crain (Florida Atlantic University) of Boca Raton, Florida is both an academic and a practitioner. Mike received his Doctor of Business Administration (finance) degree from Manchester Business School in England at the University of Manchester. He has been a licensed CPA and practitioner for over 30 years and holds several certifications in valuation: Accredited in Business Valuation (ABV) from the American Institute of CPAs and the designation of Chartered Financial Analyst (CFA) from the CFA Institute. He also holds the designation of Certified Fraud Examiner (CFE) from the Association of Certified Fraud Examiners. Mike is a past chairman of the AICPA's Business Valuation committee and has been inducted into the AICPA Business Valuation Hall of Fame. He is a recipient of AICPA's Lawler Award presented by Journal of Accountancy for best article of the year and AICPA's Sustained Contribution Award.

In addition to his work in teaching and director of FAU's Center for Forensic Accounting, Mike consults with clients and is senior advisor to Miami-based Kaufman Rossin. In his consulting. Mike works largely in the areas of business/economic damage measurement, valuation of businesses and financial assets, and forensic accounting. He has served as a consulting and testifying expert in many commercial cases working for both plaintiffs and defendants in state and Federal courts. He has also served as an arbitrator in commercial damages and minority shareholder cases and as a court-appointed accountant. Moreover, Mike has previously worked in the auditing and consulting areas in public accounting firms including an international firm where he was a senior manager.