Dr. James A. Bailey is a Professor of Accounting at Utah Valley University. He is a Certified Public Accountant, Certified Fraud Examiner, and Certified Internal Auditor. He teaches, researches, and consults in the areas of enterprise risk management, financial oversight, auditing, accounting, and fraud prevention. Dr. Bailey led the business school at Truman State University and the department of accounting at Central Washington University. He also led the development of a new business school at the University of Southern Nevada.