Financial Accounting 4th Edition
About the Author
David Spiceland is professor of accounting at the University of Memphis, where he teaches intermediate accounting and other financial accounting courses at the undergraduate and master’s levels. He received his BS degree in finance from the University of Tennessee, his MBA from Southern Illinois University, and his PhD in accounting from the University of Arkansas. Professor Spiceland’s primary research interests are in earnings management and educational research. He has published articles in a variety of journals including The Accounting Review, Accounting and Business Research, Journal of Financial Research, and Journal of Accounting Education. David has received university and college awards and recognition for his teaching, research, and technological innovations in the classroom. David is lead author of McGraw-Hill’s best-selling Intermediate Accounting text. David is the Memphis Tigers’ No. 1 basketball fan. He enjoys playing basketball, is a former all-state linebacker, and an avid fisherman. Cooking is a passion for David, who served as sous chef for Paula Deen at a Mid-South Fair cooking demonstration. Wayne Thomas is the John T. Steed Chair in Accounting at the University of Oklahoma, where he teaches introductory financial accounting to nearly 600 students per year. He received his bachelor’s degree in accounting from Southwestern Oklahoma State University, and his master’s and PhD in accounting from Oklahoma State University. Professor Thomas’s primary research interests are in markets- based accounting research, financial disclosures, financial statement analysis, and international accounting issues. He previously served as an editor of The Accounting Review and has published articles in a variety of journals including The Accounting Review, Journal of Accounting and Economics, Journal of Accounting Research, Review of Accounting Studies, and Contemporary Accounting Research. He has won several research awards, including the American Accounting Association’s Competitive Manuscript Award. Professor Thomas has won teaching awards at the university, college, and departmental levels, and has received the Outstanding Educator Award from the Oklahoma Society of CPAs. Wayne is a co-author on McGraw-Hill’s best-selling Intermediate Accounting, with David Spiceland. Wayne enjoys playing sports (basketball, tennis, golf, and ping pong), solving crossword puzzles, and coaching little league sports. He has participated in several adventure races, like you’ll read about in the Great Adventures continuing problem at the end of each chapter. Don Herrmann is the Deloitte Professor of Accounting at Oklahoma State University, where he teaches financial accounting and intermediate accounting, and is director of the doctoral program. He received his bachelor’s degree in business from John Brown University, his master’s degree in accounting from Kansas State University, and his PhD in accounting from Oklahoma State University. Professor Herrmann’s research interests are in earnings forecasts, segment reporting, financial statement analysis, and international accounting issues. He is past president of the American Accounting Association International Section and has served on the editorial and review board of the top research journal in the field of accounting, The Accounting Review. He has published articles in a variety of journals including The Accounting Review, Journal of Accounting Research, Accounting Horizons, Journal of Business, Finance, and Accounting, and the Journal of Accounting and Public Policy. Don Herrmann and Wayne Thomas often work together, having co-authored over 15 research articles. Professor Herrmann has received teaching awards at the department, college, and university levels, including Professor of the Year in the University Greek System. Don, like his co-authors, is a big sports fan. He played tennis on scholarship in college and enjoys playing soccer, basketball, running, biking, and swimming. He also coaches soccer, basketball, and little league baseball in his hometown.
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