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¡¡¡¡charles t. horngren is the edmund w. littlefield professor of accounting, emeritus, at stanford university. a graduate of marquette university, he received his mba from harvard university and his phd from the university of chicago. he is also the recipient of honorary doctor-ates from marquette university and depaul university. ¡¡¡¡a cpa, horngren served on the accounting principles board for six years, the financial accounting standards board (fasb) advisory council for five years, and the council of the aicpa for three years. for six years he served as a trustee of the financial accounting foundation, which oversees the fasb and the government accounting standards board. ¡¡¡¡horngren is a member of the accounting hall of fame. ¡¡¡¡a member of the aaa, horngren has been its president and its director of research. he received its first annual outstanding accounting educator award. ¡¡¡¡the california certified public accountants foundation gave horngren its faculty excellence award and its distinguished professor award. he is the first person to have received both awards. ¡¡¡¡the aicpa presented its first outstanding educator award to horngren. ¡¡¡¡horngren was named accountant of the year, in education, by the national professional accounting fraternity, beta alpha psi. ¡¡¡¡professor horngren is also a member of the ima, from whom he has received its distinguished service award. he was a member of the institute's board of regents, which adminis-ters the cma examinations. ¡¡¡¡walter t. harrison, jr., is professor emeritus of accounting at the hankamer school of business, baylor university. he received his bba degree from baylor university, his ms from oklahoma state university, and his phd from michigan state university. ¡¡¡¡professor harrison, recipient of numerous teaching awards from student groups as well as from university administrators, has also taught at cleveland state community college, michigan state university, the university of texas, and stanford university. ¡¡¡¡a member of aaa and the aicpa, professor harrison has served as chairman of the financial accounting standards committee of aaa, on the teaching/curriculum development award committee, on the program advisory committee for accounting education and teaching,and on the notable contributions to accounting literature committee. ¡¡¡¡professor harrison has lectured in several foreign countries and published articles in numer-ous journals, including journal of accounting research, journal of accountancy, journal of accounting and public policy, economic consequences of financial accounting standards,accounting horizons, issues in accounting education, and journal of law and commerce. ¡¡¡¡professor harrison has received scholarships, fellowships, and research grants or awards from pricewaterhouse coopers, deloitte 8c touche, the ernst &: young foundation, and the kpmg foundation. ¡¡¡¡m. suzanne oliver is an accounting instructor at the university of west florida in pensacola, florida. she received her ba in accounting information systems and her ma in accoun-tancy from the university of west florida. ¡¡¡¡oliver began her career in the tax department of a regional accounting firm, specializing in benefit plan administration. she has served as a software analyst for a national software develop-ment firm and as the oracle fixed assets analyst for spirit energy, formerly part of unocal. a cpa,oliver is a member of the aaa, aicpa, ficpa, iaaer, ima, tactyc, and the florida ¡¡¡¡association of accounting educators. ¡¡¡¡oliver has taught accounting courses of all levels for the university of west florida, state col-leges, community colleges, and to practitioners since 1988. she has developed and instructed online courses using myaccountinglab, webct, d2l, and other proprietary software. ¡¡¡¡oliver lives in niceville, fl, with her husband, greg, and son, cj. she especially thanks her husband, greg, her son, c j, and her uncle and aunt, jimmy and lida lewis, for their unwavering support and encouragement. oliver donates a portion of royalties to www. raffieskids.org, a chari-table organization that assists children.