Michael Schuldt, CPA, J.D., Ph.D is currently an Assistant Professor in the Department of Accounting and Legal Studies at Salisbury University's Franklin P. Perdue School of Business in Salisbury, Maryland. He holds his CPA license in the State of Missouri, and remains an active attorney licensed with the Missouri Bar. He obtained his J.D. from the University of Missouri-Columbia in 1990, and his Ph.D. from The University of Texas at San Antonio in 2013. He was formerly a senior tax manager at KPMG LLP and BKD LLP, as well as the tax director for a publicly-traded multinational corporation in St. Louis, Missouri. He teaches financial accounting, as well as individual, corporate and partnership taxation at the undergraduate level. His research interests at Salisbury University include individual and corporate taxation, and financial regulation and reporting.