Richard E. Baker,
Northern Illinois University Valdean C. Lembke,
University of Iowa Thomas E. King,
Southern Illinois University Cynthia G. Jeffrey,
Iowa State University
ISBN: 0073526746 Copyright year: 2008
About the Authors
Richard E. Baker
Richard E. Baker is a member of the faculty at Northern Illinois University. His academic
recognitions include being named the Ernst & Young Distinguished Professor of Accountancy
at Northern Illinois University. In addition, he was 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 have been continuous over many years and include serving on the
AAA’s Executive Committee as the Director of Education of the AAA; as a member of the
AAA’s Council as the Chair of the Teaching and Curriculum Section; and previously as the
President of the Midwest Region. His lengthy service to the Federation of Schools of Accountancy
(FSA) includes the offices of the President, the Vice President, and the Secretary.
Many of his extensive professional or academic organization committee service efforts have
involved research in assessing teaching and learning outcomes, designing innovative curriculum
models, developing meaningful measurement criteria for evaluating accounting programs,
and continually integrating new electronic technology into the accounting classroom.
Professor Baker has served as an Associate Editor for Issues in Accounting Education and
previously served as a reviewer for this journal for several years. He also has served as an
Associate Editor of Advances in Accounting Education. He has received numerous teaching
awards at both the undergraduate and graduate levels and has been selected as the Illinois
CPA Society’s Outstanding Accounting Educator. 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 mergers and acquisitions.
Professor Baker’s major teaching areas include advanced financial accounting, financial
theory, and international business management. He is a CPA and has taught advanced
financial accounting topics in CPA Examination review courses.
Valdean C. Lembke
Valdean C. Lembke has been a faculty member in the Department of Accounting at the
University of Iowa for many years. 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. He was twice named recipient of the Gilbert P. Maynard Excellence
in Accounting Instruction award. Professor Lembke has been actively involved in service to
the Department of Accounting. He 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.
Thomas E. King
Thomas E. King is a member of the faculty of the School of Business at Southern Illinois
University at 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
About the Authors
and has taught for more than 30 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. Professor King has served on the editorial boards
of Advances in Accounting and Advances in Accounting Education for a number of years. He
has completed 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. Professor King has taught
advanced financial accounting, along with other courses.
Cynthia G. Jeffrey
Cynthia G. Jeffrey is an Associate Professor of Accounting in the College of Business at
Iowa State University. She received her B.S. and M.S. at Iowa State University and her Ph.D.
from the University of Minnesota. She is a CPA and a member of the AICPA, the American
Accounting Association, and the Canadian Academic Accounting Association. Professor
Jeffrey received the Graduate Teaching Award from Iowa State University in 2005 and was
recognized as Teacher of the Year in 2000. She was Director of the Master of Accounting
program from its inception in 1999 until 2004. Professor Jeffrey has authored or coauthored
articles in journals such as The Accounting Review, the Journal of Accounting, Auditing and
Finance, Business Ethics Quarterly, Behavioral Research in Accounting, The International
Journal of Accounting, the Asia-Pacific Journal of Accounting, and Issues in Accounting
Education. Professor Jeffrey is the editor of Research on Professional Responsibility and
Ethics in Accounting . She teaches both graduate and undergraduate courses and her major
teaching areas are financial accounting, financial accounting theory, and international
accounting.
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2008 McGraw-Hill Higher Education