Richard E. Baker

Richard E. Baker is the Ernst and Young LLP Distinguished Professor of Accountancy at Northern Illinois University. He has been recognized as an inaugural University Presidential Teaching Professor, the highest teaching recognition of his university. He received his B.S. degree from the University of Wisconsin—River Falls and his MBA and Ph.D. from the University of Wisconsin—Madison. His activities in the American Accounting Association include serving as the Director of Education, Chair of the Teaching and Curriculum Section, and President of the Midwest Region. His service to the Federation of Schools of Accountancy includes serving as President, Vice President, and Secretary. Many of his committee service efforts have involved research in assessing teaching and learning outcomes, as well as promoting the integration of computing into the accounting classroom.

Professor Baker served as an Associate Editor for Issues in Accounting Education and previously served for several years as a reviewer for this journal. He has served as an Associate Editor of The Journal of Accounting Education and as a reviewer for Accounting Education, Accounting Horizons, and Advances in Accounting Education. He has received numerous teaching awards at both the undergraduate and graduate levels and was selected as the Illinois CPA Society’s 1993 Outstanding Accounting Educator. In 2002, he was selected as one of the first two recipients of the American Accounting Association’s Teaching and Curriculum Section’s Distinguished Achievement Award. His most recent published research studies have concentrated on ways to make the learning/teaching experience as effective as possible. Other published research includes studies in financial reporting and in mergers and acquisitions. Professor

Baker’s major teaching areas are advanced financial accounting, financial theory, and international business. A CPA, he also teaches advanced financial accounting topics in CPA Examination review courses.

Valdean C. Lembke

Valdean C. Lembke is Professor Emeritus of Accounting in the College of Business Administration at the University of Iowa. He received his B.S. degree from Iowa State University and his MBA and Ph.D. from the University of Michigan. He has internal audit and public accounting experience. He has been active in the American Accounting Association, including service as President of the Midwest Region and Book Review Editor for Issues in Accounting Education. Professor Lembke has been a faculty member at the University of Iowa for more than 30 years. He was twice named recipient of the Gilbert P. Maynard Excellence in Accounting Instruction award. He has served two terms as department head and has been head of the Professional Program in Accounting. Professor Lembke has authored or coauthored articles in journals such as The Accounting Review, the Journal of Accounting, Auditing and Finance, The Journal of Accountancy, and The Internal Auditor. He also coauthored Financial Accounting: A Decision-Making Approach, an introductory accounting text, and a chapter on business combinations and consolidated financial statements in the Accountant’s Encyclopedia. His teaching has been primarily in undergraduate and graduate coursework in financial accounting and in governmental and not-for-profit accounting. He has taught advanced financial accounting on a continuing basis for many years.

Thomas E. King

Thomas E. King is Professor of Accounting in the School of Business at Southern Illinois University, Edwardsville. He received his B.S. degree from California State University, Northridge, and his MBA and Ph.D. from the University of California, Los Angeles. He is a CPA and received an Elijah Watt Sells Award and the Illinois gold medal for his scores on the Uniform CPA Examination. He has a number of years of business and consulting experience and has been teaching for more than 25 years. Professor King coauthored with Valdean Lembke the chapter on business combinations and consolidated financial statements in the Accountant’s Encyclopedia, and he has authored or coauthored numerous articles appearing in journals such as The Accounting Review, Accounting Horizons, The Journal of Accountancy, The Journal of Accounting, Auditing and Finance, The Journal of Accounting Education, and Financial Executive. He also coauthored Financial Accounting: A Decision-Making Approach,an introductory accounting text. He currently serves on the editorial boards of Advances in Accounting and Advances in Accounting Education. Professor King has served two terms on the Board of Governors of the St. Louis Chapter of the Institute of Internal Auditors, and he has been active in the Financial Executives Institute, the Institute of Management Accountants, and the Illinois CPA Society. He teaches primarily in the area of financial accounting.