The Baruch Business Report offers a conversation between John Elliott, Dean of Baruch’s Zicklin School of Business, and Terrence Martell, Saxe Professor of Finance and International Business in Zicklin. The discussion explores the results of the 2Q08 “Chief Financial Officers Outlook Survey,” conducted quarterly by Financial Executives International and Baruch College’s Zicklin School of Business. While CFO confidence in the economy is at an all-time low, their optimism about their companies’ financial health remains relatively stable. Dean Elliott and Professor Martell also discuss the ongoing volatility in the oil market, and possible changes at U.S. business schools as they incorporate courses on international financial reporting standards into the curriculum. The survey results are available on Baruch College’s website at http://www.baruch.cuny.edu/cfosurvey/