Joan C. Amble is the president of JCA Consulting, LLC. Previously, she worked as the executive vice president and principal accounting officer for American Express. She also served in several roles at General Electric (GE), including vice president and chief accounting officer of GE Financial Services. Ms. Amble serves as an audit committee member for Booz Allen Hamilton and as audit committee chair for Sirius XM Radio and Brown-Forman. She previously served on the Financial Accounting Standards Advisory Council for the Financial Accounting Standards Board.
Prat Bhatt is Senior Vice President, Corporate Controller, and Chief Accounting Officer at Cisco. In this capacity he leads the controllership organization with responsibility for all of Cisco's accounting, external financial reporting, and financial controls. His responsibilities include SEC reporting, policy & technical accounting, revenue recognition, geographic controllership, and accounting for all functional areas. Mr. Bhatt is Vice Chair of the Board of Financial Executive international, and is a member of Financial Executives International's Committee on Corporate Reporting. Mr. Bhatt previously served on the Financial Accounting Standards Advisory Council for the Financial Accounting Standards Board and as Chair of the Board of the Financial Executives Research Foundation.
Charles M. Elson is director of the John L. Weinberg Center for Corporate Governance at the University of Delaware. He also is “of counsel” to the law firm of Holland & Knight. Previously, he was a professor at Stetson University College of Law. In addition to leading and presenting at various corporate compensation and governance panels and conferences, Mr. Elson has authored numerous academic papers on corporate governance. Currently, he serves on the National Association of Corporate Directors' Advisory Council, is a board member of HealthSouth and Bob Evans Farms, and he serves as a director for several not-for-profit groups.
As managing partner for Assurance Quality at PricewaterhouseCoopers LLP (PwC), Michael J. Gallagher supervises national office efforts in the areas of accounting services, U.S. Securities and Exchange Commission services, risk management, strategic thought leadership, auditing services, and audit methodology. Mr. Gallagher also is responsible for the audit transformation program, learning and development, and regulatory relations and inspections groups at PwC. He has more than 28 years of public accounting experience and previously served as U.S. Chief Accountant, U.S. Risk Management Leader, and a member of its U.S. Board of Partners and Principals. Mr. Gallagher currently chairs the Professional Practice Executive Committee for the Center for Audit Quality.
Sydney K. Garmong is the partner in charge of the Regulatory Competency Center at Crowe Horwath LLP and mainly focuses on practice matters related to the U.S. Securities and Exchange Commission and similar regulators. She also manages the accounting, financial reporting, and regulatory issues that affect financial institutions. In addition, she is the chair of the Depository Institutions Expert Panel of the American Institute of Certified Public Accountants (AICPA). Prior to joining Crowe Horwath, Ms. Garmong worked as a senior manager with the professional standards and services division at the AICPA.
Kenneth A. Goldman is the chief financial officer of Yahoo, Inc., where he is responsible for its global finance functions, including financial planning and analysis, controllership, tax treasury, and investor relations. Prior to joining Yahoo, he served as the chief financial officer of Fortinet. Earlier, he served as the senior vice president of Finance and Administration and chief financial officer of Siebel Systems, Inc. Mr. Goldman was a member of the U.S. Department of the Treasury Advisory Committee on the Auditing Profession and served on the Financial Accounting Standards Advisory Council of the Financial Accounting Standards Board.
L. Jane Hamblen recently retired as chief legal counsel of the State of Wisconsin Investment Board (SWIB), the investment manager for Wisconsin's public pension fund, with more than $100 billion in assets under management. Ms. Hamblen oversaw the legal and compliance functions of SWIB's business, which relate to SWIB's investments in public and private markets, corporate governance, and ethics. Before joining SWIB, Ms. Hamblen was the assistant attorney general for Investments and Employee Benefits with the Wisconsin Department of Justice, where she represented the state's public pension fund. Earlier in her career, she was a partner in a large law firm in New York City, specializing in financial transactions and securities law. Prior to her retirement, she served on the board of the Council of Institutional Investors for four years and was a member of the National Association of Public Pension Attorneys.
Joyce Joseph is principal at Capital Accounting Advisory and Research, LLC, where she informs institutional investors and other users of financial statements about the analytical impact of accounting and financial reporting matters. Previously, as managing director at Standard & Poor's, Ms. Joseph led their global accounting and governance group ensuring emerging matters were identified and addressed in credit analysis. And as vice president at J. P. Morgan Chase, she led the firm-wide compliance with Sarbanes-Oxley Section 404. Joyce began her career as an auditor at KPMG LLP. She is a member of the New York Society of Security Analysts and previously served on the Investor Advisory Committee for the Financial Accounting Standards Board.
David A. Kane is the Americas vice chair of Assurance Professional Practice at Ernst & Young LLP, where he manages the national office's accounting, auditing, and U.S. Securities Exchange Commission (SEC) reporting functions; he also supervises the quality- and risk-management activities of the firm's assurance practice. Mr. Kane is a member of the Professional Practice Executive Committee for the Center for Audit Quality. He has more than 23 years of public accounting experience. Prior to becoming a partner in 2002, Mr. Kane served a 24-month appointment as a professional accounting fellow in the Office of the Chief Accountant at the SEC.
Sara G. Lewis is the chief executive officer and founder of Lewis Corporate Advisors, LLC, where she guides New York Stock Exchange-listed companies through their rating agency processes. Prior to that, she was the executive vice president and chief financial officer of Washington Real Estate Investment Trust. Ms. Lewis currently serves on the board of directors for Plum Creek Timber, PS Business Parks, Sun Life Financial, and Adamas Pharmaceuticals, Ms. Lewis is a member of the Corporate Governance Working Group for the U.S. Chamber of Commerce Center for Capital Markets Competitiveness.
Jon Lukomnik is the executive director of the Investor Responsibility Research Center Institute, a nonprofit organization committed to research on the environment, social issues, and corporate governance. He also is a managing partner for Sinclair Capital L.L.C., which advises the investment management industry, corporations, and institutional investors. He is a cofounder of both Governance Metrics International and the International Corporate Governance Network, and he helped establish the Council of Institutional Investors. He has served on the International Advisory Board for Euronext and as the only nonlawyer on the New York City Bar Association Committee on Corporate Law.
David J. Middendorf is the National Managing Partner-Audit Quality & Professional Practice at KPMG LLP. He leads the firm's National Office, including the Department of Professional Practice, Inspections Group, and Audit Quality Process Monitoring Group.
Elizabeth F. Mooney is a vice president at Capital Group with global accounting research responsibilities. She has 25 years of industry experience and has been with Capital Group for 12 years. Prior to joining Capital Group, she was a consumer industry analyst and a portfolio manager for private clients and institutions with Allianz Global Investors (formerly RCM Capital Management). Before that, she was a senior auditor at Deloitte LLP. She holds a master's degree in accountancy from DePaul University, graduating with honors, and a bachelor's degree in economics from the University of Michigan. She also holds the Chartered Financial Analyst® designation and is a certified public accountant. She is a member of the AICPA, CFA Institute's Corporate Disclosure Policy Council, and the CFA Society of San Francisco.
Liz D. Murrall is director of Stewardship and Reporting for the Investment Management Association, the representative body for the U.K. asset management industry, which has nearly £5 trillion under management globally. She is responsible for policy issues around stewardship, reporting, audit, and risk as they impact institutional investors in companies. She also serves on the Accounting Council, the Codes and Standards Committee for the U.K. Financial Reporting Council, and the FTSE Policy Group. She chairs the International Corporate Governance Network Accounting and Auditing Practices Committee.
Karen K. Nelson is the Harmon Whittington Professor of Accounting and past Accounting Area Coordinator at the Jones Graduate School of Business at Rice University. Previously, she was on the faculty of Stanford University Graduate School of Business. Her research focuses on financial reporting and disclosure issues, including the role of regulators, auditors, and private securities litigation in monitoring financial reporting quality. Ms. Nelson has held research seminars at over 40 leading business schools in the U.S. and abroad, and published in a variety of leading academic journals. She is a member of the Editorial Advisory and Review Board of The Accounting Review.
Zach Oleksiuk heads Americas Corporate Governance and Responsible Investment team for BlackRock. He has more than 13 years of experience in corporate governance, and his expertise includes the analysis of matters such as financial restatements, asset write-downs, material-weakness disclosures, and auditor independence. Mr. Oleksiuk is a frequent speaker to audiences of corporate directors and executives, investors, regulators, students, and other market participants to build awareness of corporate governance issues and to encourage public policy debate. Prior to joining BlackRock, he worked in various roles at Institutional Shareholder Services. Mr. Oleksiuk serves on the Council of Institutional Investors Advisory Council and is a CFA charterholder.
Jeremy E. Perler is a partner and director of research at Schilit Forensics, where he advises institutional investors, corporate boards, and other stakeholders on companies engaged in aggressive accounting stratagems and misleading financial reporting. Previously, Mr. Perler served as a forensic accounting analyst for Coatue Management, as director of research for the Center for Financial Research and Analysis, and as an auditor for PricewaterhouseCoopers LLP. Mr. Perler is a CFA charterholder and has served on the Financial Accounting Standards Advisory Council of the Financial Accounting Standards Board.
Sandra J. Peters is the head of Financial Reporting Policy at the CFA Institute. There she manages the tracking of financial reporting issues. She also acts as the spokesperson for the CFA Institute Centre, frequently interacting with the International Accounting Standards Board, the Financial Accounting Standards Board, and the U.S. Securities and Exchange Commission (SEC). Prior to joining the Institute, Ms. Peters was a vice president and corporate controller at MetLife, Inc., where she was responsible for SEC reporting and technical accounting. She has served on the Insurance Expert Panel for the American Institute of Certified Public Accountants and currently is on the International Financial Reporting Standards Interpretations Committee.
Dave Sullivan is the deputy managing partner Professional Practice at Deloitte & Touche LLP, where he is responsible for audit policy and methodology, risk management and the management of the regional quality leaders. He is also a member of the Audit Executive Committee at Deloitte. Mr. Sullivan has more than 30 years of public accounting experience. Prior to becoming a partner in 1992, Mr. Sullivan served a 2-year fellowship at the Financial Accounting Standards Board.