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.

Jim Sepe is an associate professor of accounting at Santa Clara University where he teaches primarily intermediate accounting in both the undergraduate and graduate programs. He previously taught at California Poly State University-San Luis Obispo and the University of Washington and has visited at Stanford University and the Rome campus of Loyola University of Chicago.

Professor Sepe received his BS from Santa Clara University, MBA from the University of California-Berkeley, and PhD from the University of Washington. His research interests concern financial reporting issues and the use of financial information by capital markets. He has published in The Accounting Review, the Journal of Business Finance and Accounting, Financial Management, the Journal of Forensic Accounting, the Journal of Applied Business Research, and the Journal of Accounting Education. He is a past recipient of the American Accounting Association's Competitive Manuscript Award and has served as a member of the editorial board of The Accounting Review.

Jim has received numerous awards for his teaching excellence and innovations in the classroom, including Santa Clara University's Brutocao Award for Excellence in Curriculum Innovation.

Larry Tomassini is professor of accounting and MIS and director of the accounting honors program at The Ohio State University. He has held several endowed chair positions during his academic career, including the Ernst and Young Distinguished Professor at the University of Illinois and the Peat Marwick Mitchell Centennial Professorship in Accounting at the University of Texas.

His research has been widely published in scholarly journals, including The Accounting Review, Accounting Horizons, Journal of Accounting Research and Contemporary Accounting Research. Dr. Tomassini is a reviewer for the Journal of Financial Statement Analysis and Issues in Accounting Education.

He teaches financial accounting courses at the undergraduate and master's levels. Recently, he has been director of the Ohio State Master of Accounting Program and vice president for Publications of the American Accounting Association.

Larry has been a pioneer in the use of Internet technology to support the teaching of accounting courses.