J. Edward Ketz is MBA Faculty Director and Associate Professor of Accounting at the Penn State Smeal College of Business. He has been a member of the Penn State faculty since 1981. He holds a bachelor’s degree in political science, a master’s degree in accountancy, and a . in business administration, all from Virginia Tech. The teaching and research interests of Dr. Ketz focus on financial accounting, accounting information systems, and accounting ethics. He has published numerous academic and professional articles, and he has written seven books. Also, he is coeditor of Advances in Accounting Education | Understanding Off-Balance Sheet Accounting J. EDWARD KETZ Hidden Financial Risk Understanding Off-Balance Sheet .