Dr. Raymond A. Zimmermann received his Ph.D. in Accounting from Texas Tech University, the LL.M. in Taxation from the University of Denver School of Law and his J.D. from St. Mary's University of San Antonio, Texas. Prior to entering academia Dr. Zimmermann practiced law in both the public and private sectors. Professor Zimmermann has also taught as a visiting professor in both the MBA and BBA programs at the University of Helsinki in Finland.