About the Authors

Earl R. Wilson is the Joseph A. Silvoso Distinguished Director of the School of Accountancy at the University of Missouri–Columbia. He received his BA and MBA from Chapman College and his MA in Accountancy and Ph.D. from the University of Missouri–Columbia. He is a certified public accountant (Missouri). Professor Wilson has received numerous awards, most recently the Enduring Lifetime Achievement Award by the Government and Nonprofit Section of the American Accounting Association, Outstanding Teacher of the Year for 2002 by the Greater Kansas City MU Business Alumni Association, and 2000 Outstanding Educator of the Year Award by the Missouri Society of CPAs. He has served on the dissertation committees or as reader of more than 30 doctoral dissertations, most in the area of governmental accounting.

Dr. Wilson has authored numerous articles in journals such as The Accounting Review; Journal of Accounting Research; Journal of Accounting and Public Policy; Research in Governmental and Nonprofit Accounting; Public Budgeting and Finance; Journal of Accounting, Auditing, and Finance; Contemporary Accounting Research; Financial Accounting and Management; and others. Many of these articles are frequently cited as influential empirical studies of the municipal bond market. He has been an author of this text since the ninth edition in 1992. He regularly teaches the governmental and nonprofit accounting course and recently developed and taught an online version of the course. Susan C. Kattelus is a professor of accounting and Head of the Department of Accounting and Finance at Eastern Michigan University. She received her BBA and Ph.D. from Michigan State University and MSA from Eastern Michigan University. Professor Kattelus is a certified public accountant (Michigan) and a certified government financial manager.

Professor Kattelus currently serves on the Governmental Accounting Standards Advisory Council as the academic representative of the American Accounting Association. She is active in professional associations, currently serving as President of the Government and Nonprofit Section of the American Accounting Association, and frequently presents at continuing professional education conferences. She teaches the governmental and nonprofit accounting course and financial management for nonprofit organizations course, which has a significant online component. Dr. Kattelus has published articles in The Accounting Review; Research in Governmental and Nonprofit Accounting; Journal of Government Financial Management; Public Budgeting and Finance; Issues in Accounting Education; Journal of Accounting Education; and Journal of Public Budgeting, Accounting and Financial Management, among others. She joined as an author on the 11th edition in 1999.