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Elba K. Collier earned a Ph.D. in economics from Duke University and taught courses in money and banking, macroeconomic theory, history of economic thought, and international economics for over 20 years at Texas Tech University, Duke University, University of North Carolina Greensboro, The University of Texas at El Paso, Eastern New Mexico University and The University of Texas at Austin. She is a past-president of the Association for Social Economics and currently serves as their Executive Secretary. She served as President of the Southwest Economics Association in 2001. Dr. Elba Collier developed AUDIT-T.E.A. in 1985 and has written all the updates since that time. The program name was changed to AUDIT-L.E.A. in 1996 and the software was completely rewritten in the Windows framework. She developed a new product, AUDIT-CITY, which was launched in 2004. Dr. Elba Collier has provided consulting services to many CPA firms and school districts on financial reporting and small computer systems, and she teaches continuing education courses for EdMIS related to using PCs and selected software packages to make audit procedures for governmental entities more efficient. | 