Richard E. Baker
Richard E. Baker is a member of the faculty at Northern Illinois University. His academic recognitions include having been named the Ernst & Young Distinguished Professor of Accountancy at Northern Illinois University. In addition, 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 at River Falls and his MBA and Ph.D. from the University of Wisconsin at Madison. His activities in the American Accounting Association have been continuous over many years and include having served 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 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 and 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 has served as a reviewer and 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 numerous 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 and 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 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 taught for more than thirty 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 and coauthored numerous articles 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 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. Professor King has taught advanced financial accounting extensively, along with a wide variety of other financial and managerial accounting 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 is a member of the AICPA, 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 and coauthored articles in journals such as The Accounting Review; 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. Professor Jeffrey teaches both graduate and undergraduate courses. Her major teaching areas are financial accounting, financial accounting theory, and international accounting.