Byung T. Ro is Professor Emeritus of Accounting in the Mitch Daniels School of Business at Purdue University, USA. He retired in 2015, after 40 years of teaching, research, and services at Purdue. His past research interests include the information content of accounting data with respect to the capital market variables, accounting method change/choice, managerial compensation, corporate restructuring, fair value accounting, and firm valuation. Over the years, he had published about 30 research articles in scholarly journals and two books in his field, accounting. He was listed in Who's Who in America (2010, 2019), Marquis. He received the Albert Nelson Marquis Lifetime Achievement Award (2018), Who's Who in America, Marquis, and the Scholarly Achievement & Contribution Award (2013) of Korean Accounting Association, among others.