Gerhard G. Mueller was the Julius A. Roller professor of accounting at the University of Washington before he joined the FASB on July 1, 1996. He had been with the University since 1960, serving in various capacities. Mr. Mueller has extensive international accounting experience. He is the author, co-author, or co-editor of 18 books on accounting, as well as numerous articles. Mr. Mueller has served as president of both the American Accounting Association and the Washington Society of CPAs. He holds BS, MBA, and Ph.D. degrees from the University of California at Berkeley.