Lois Yoder Beier, Attorney at Law, Certified Public Accountant, is Associate Professor of Finance at Kent State University. A member of the Ohio Society of C.P.A.'s and various bar associations, Lois Beier is licensed to practice law in the State of Ohio and before the U.S. Tax Court. She received her B.S. in Business Education from The University of Akron in l977 and her J.D. from The University of Akron School of Law in 1980. Admitted to practice in 1980,she has held several positions in industry as well as maintained a private law practice before coming to KSU in l985. Lois Beier teaches in and coordinates the business law curriculum at Kent with research interests in the areas of tax, corporate, international, and securities law. She has published in Derivatives Use, Trading & Regulation, the Ohio State Journal on Dispute Resolution, the Journal of International Arbitration, the Journal of State Taxation, and other journals.