Earl R. Wilson
Is Professor Emeritus of the School of Accountancy at the University of Missouri- Columbia. He received his BA and MBA from Chapman University and his MA and Ph.D. in Accountancy from the University of Missouri–Columbia. He is a certified public accountant (Missouri). Professor Wilson has contributed substantially to standards setting in governmental accounting and auditing, having served as an academic fellow with the Governmental Accounting Standards Board (GASB) and as a member of the Governmental Accounting Standards Advisory Council, the U.S. Comptroller General’s Advisory Council on Governmental Auditing Standards, the American Institute of CPAs Government Accounting and Auditing Committee, and as chair of the Missouri Society of CPAs (MSCPA) Government Accounting Committee and president of the American Accounting Association Government and Nonprofit (AAA-GNP) Section. In addition, he has served on several GASB task forces and conducted financial reporting research for the GASB.

Dr. Wilson has published numerous research articles in journals such as The Accounting Review; Journal of Accounting Research; Contemporary Accounting Research; Journal of Accounting and Public Policy; Journal of Accounting, Auditing, and Finance; Research in Governmental and Nonprofit Accounting; Public Budgeting and Finance, and others. Many of these articles are frequently cited as influential studies of the municipal bond market. He has been an author of this text since the ninth edition in 1992. He has extensive experience teaching governmental and nonprofit accounting, including online courses.

Professor Wilson has received a number of awards for his teaching and research, including the Enduring Lifetime Contribution Award from the AAA-GNP section, the Cornelius Tierney/Ernst and Young Research Award for 2003 from the Association of Government Accountants, Outstanding Teacher of the Year for 2002 from the Kansas City MU Business Alumni Association, and the 2000 Outstanding Educator of Year Award from the MSCPA. He has chaired or served as reader of more than 30 doctoral dissertations, many in the area of governmental accounting.

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 has served on the Governmental Accounting Standards Advisory Council as the academic representative of the American Accounting Association, (AAA) President of the Government and Nonprofit Section of the AAA, and chair of the Nonprofit Task Force of the Michigan Association of CPAs (MACPA), she is currently a board member of the MACPA. She has taught the public and nonprofit accounting course for accounting majors and currently teaches the financial management for nonprofit organizations course in the Nonprofit Management Graduate Certificate program.

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.

Jacqueline L. Reck
Is an associate professor and the James E. Rooks Distinguished Professor in Accounting of the School of Accountancy at the University of South Florida. She received a BS degree from North Dakota State University, BS and MAcc degrees from the University of South Florida, and her Ph.D. from the University of Missouri–Columbia. She is a certified public accountant (Florida). Dr. Reck worked for state government for several years before joining academia. Currently, she is active in several professional associations. In addition to teaching governmental and not-for-profit accounting, Dr. Reck frequently presents continuing professional education workshops and sessions. She has provided workshops on governmental and not-for-profit accounting for local accounting firms and the state auditor general’s staff. Dr. Reck has received several teaching and research awards, is currently the doctoral program coordinator for the School of Accountancy, and has chaired or served on several doctoral dissertation committees. Dr. Reck has published articles in The Journal of Accounting and Public Policy; Research in Governmental and Nonprofit Accounting; Journal of Public Budgeting, Accounting and Financial Management; and the Journal of Information Systems, among others. She joins as author on the current edition.