Mr. Turner has the unique perspective of having been the Chief Accountant of the Securities and Ex change Commission, a professor of accounting, a corporate and mutual fund board member, a partner in one of the major international accounting firms, the managing director of a research firm and a chief financial officer and executive in industry.

Mr. Turner is currently the managing director of research at Glass Lewis & Co. Glass Lewis is an analytical proxy and financial research firm that evaluates the corporate governance and financial transparency of U.S. and International public companies. Mr. Turner also serves as a senior advisor to the Kroll forensic and litigation practice. He has chaired the audit committee of a Fortune 500 company, chairs an audit committee of a public mutual fund, has served on the audit committee for the City of San Diego and serves on the Public Company Accounting Oversight Board Standards Advisory Group and the FASB Investor Technical Advisory Committee.

Mr. Turner served at the Securities and Exchange Commission (SEC) from 1989 to 1991 and more recently from 1998 to 2001 as the Chief Accountant. As Chief Accountant, Mr. Turner was the principal advisor to the SEC Chairman and Commission on financial reporting and disclosure by public companies in the U.S. capital markets as well as the related corporate governance matters. These issues included the oversight and development of U.S. accounting, disclosure and auditing standards, the development and coordination of international accounting standards, as well as matters affecting audit committees of public companies. In this capacity, Mr. Turner worked regularly with Congress, various federal and state government agencies, international regulators, representatives of industry, and the accounting profession.

Mr. Turner was previously an audit partner with Coopers & Lybrand, now PricewaterhouseCoopers where he was responsible for the High Technology Audit Practice. He was also a vice president and chief financial officer of an international semiconductor company as well as a professor of accounting at Colorado State University.

Mr. Turner grew up in Colorado and attended Colorado State University before receiving a master's degree from the University of Nebraska. Mr. Turner has received honorary doctorates in Business Administration from Central Michigan University and Grand Valley State University.