Rita H. Cheng is the A.O. Smith Teaching Professor of Accounting at the University of Wisconsin, Milwaukee. She teaches government and not-for-profit accounting and advanced financial accounting. She has published numerous journal articles and technical reports and is often asked to speak on government and not-for-profit accounting topics. Dr. Cheng has been recognized for her teaching excellence and is a recipient of the School of Business Administration Advisory Council Outstanding Teaching Award. She earned her Ph.D. in Accounting at Temple University. She is a CPA and a Certified Government Financial Manager. Dr. Cheng is actively involved in research focusing on the quality of accounting and financial reporting by state and local governments and the influence of accounting regulation on corporate business competitiveness. She is a member of the Government and Nonprofit Section of the American Accounting Association and has served as the section�s president. She has also testified before the Governmental Accounting Standards Board and coordinated the academic response to several proposed standards.