Andreas Simon, PhD, CFA, is a Professor of Accounting at the Orfalea College of Business at California Polytechnic State University. His expertise lies at the intersection of financial statement analysis and equity valuation, and how accounting information is used by sell-side security analysts. Dr. Simon’s publications have received national recognition in congressional reports for the U.S House of Representatives and the U.S. Senate, and have been listed on Social Science Research Network’s Top Ten download list for Capital Market and Market Efficiency Research. Prior to joining Cal Poly, Dr. Simon taught graduate classes in accounting at the University of Michigan and ESADE Business School. He has been a weekly Visiting Professor at UCLA. Dr. Simon was a Financial Analyst for Landesbank Holding AG in Germany, where he was responsible for forecasting, valuation, risk and capital markets research and an Associate in assurance and business advisory services, financial services at PriceWaterhouseCoopers in Germany, where he worked in bank financial statement analysis.