Richard C. Brooks, PhD, CGFM, is a professor of accounting at West Virginia University. He received his PhD in accounting from Louisiana State University, and his work experience includes both municipal and school district accounting. He has authored or co-authored articles related to governmental and nonprofit accounting in journals such as: Journal of Public Budgeting, Accounting & Financial Management; Research in Governmental and Nonprofit Accounting; Journal of Government Financial Management; Public Budgeting & Finance; and International Journal of Public Administration. His primary area of research is governmental accounting. Dr. Brooks teaches both graduate and undergraduate governmental and nonprofit accounting courses.