Paul Sheldon Foote is a professor of accounting at California State University, Fullerton. His publications have included biometrics, Sarbanes-Oxley compliance, SAP ERP systems, auditing, accounting, and forecasting. Professor Paul Sheldon Foote, Ph.D. Department of Accounting California State University, Fullerton 800 North State College Fullerton, CA 92831-6848 Telephone: (657) 278-2682 Email: [email protected] Skype Name = paulsheldonfoote LinkedIn: https://www.linkedin.com/in/paulsheldonfoote