Earl R. Wilson
Is Professor Emeritus of Accountancy at the University of Missouri—Columbia. He
received his BA and MBA from Chapman University and his MA and PhD 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 2003 Cornelius Tierney/Ernst & Young Research Award 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 the Year
and 2008 Outstanding CPA in Government awards from the MSCPA. He has chaired
or served as reader of more than 30 doctoral dissertations, many in the area of
governmental accounting. Jacqueline L. Reck
Is an associate professor and the James E. and C. Ellis Rooks Distinguished Professor
in Accounting for 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 PhD 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 joined as an author on the 14th edition. Susan C. Kattelus
Is Professor Emeritus of Accounting at Eastern Michigan University and currently a
Professor of Practice at Michigan State University. She received her BBA and PhD
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. She teaches the public
and nonprofit accounting course for accounting majors and the principles of managerial
accounting course for business students. 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. |