Leo C. Moersen, JD, CPA
Leo C. Moersen is an Associate Professor of Accountancy and Business Law at The George Washington University in Washington, D.C. He received his Juris Doctorate from the College of William and Mary and a B.S. in Accounting from the University of Connecticut. An Attorney-at-Law and Certified Public Accountant, he joined the faculty of The George Washington University after practicing as an accountant with Arthur Andersen & Co. and law with Hazel, Beckhorn and Hanes, a Fairfax, Virginia law firm. He serves on the editorial staff of the American Business Law Journal and is a member of the Academy of Legal Studies in Business.

His research interests include international business law, contract law, jurisprudence, and business and professional ethics. He has written numerous articles, both in English and Spanish, including The Independent Auditor's Duty to Disclose Government Corruption, investment and Employment Based Immigration in the United States, Taxation as a Foreign Policy Instrument: The Tax Collector as Diplomat?, and Wearing an Eyeshade and a Veil: Limiting Accountants' Liability for Malpractice.