Wiley IFRS 2009

Barry J. Epstein, PhD, CPA, a partner in the firm Russell Novak & Company, LLP, has forty-two years' experience in the public accounting profession, as auditor, technical director/partner for several national and local firms, and as a consulting and testifying financial reporting and auditing expert on over one-hundred and twenty litigation matters to date. His current practice is concentrated on providing technical consultations to CPA firms and corporations on US GAAP and IFRS accounting and financial reporting matters; on US and international auditing standards; matters involving financial analysis; forensic accounting investigations; and on corporate governance matters. He regularly serves as an accounting, auditing, financial reporting, and financial analysis expert in litigation matters, including assignments for both the private sector entities and governmental agencies. Dr. Epstein is a widely published authority on accounting and auditing. His current publications include Wiley GAAP, now in its 25th edition, for which he is the lead coauthor. He has also appeared on over a dozen national radio and television programs discussing the crises in corporate financial reporting and corporate governance, has presented hundreds of educational programs to professional and corporate groups in the US and internationally, and has had dozens of articles published in professional journals. He previously chaired the Audit Committee of the AICPA's Board of Examiners, responsible for the Uniform CPA Examination, and has served on other professional panels at state and national levels. Dr Epstein holds degrees from DePaul University (Chicago--BSC, accounting and finance, 1967) University of Chicago (MBA, economics and industrial relations, 1969), and University of Pittsburgh (PhD, information systems and finance, 1979). He is a member of American Institute of Certified Public Accountants, Illinois CPA Society, and American Accounting Association Eva K. Jermakowicz, PhD, CPA, has taught accounting for over twenty-five years and has served as a consultant to international organizations and businesses. She is currently a Professor of Accounting and Chair of the Accounting and Business Law Department at Tennessee State University. Her previous positions were on the faculties of the University of Southern Indiana and Warsaw Tech University in Poland, and she has taught accounting courses in several additional countries. Dr. Jermakowicz was a Fulbright scholar under the European Union Affairs Research Program in Brussels, Belgium, for the academic year 2003-2004, where her project was "Convergence of National Accounting Standards with International Financial Reporting Standards." She was also a Fulbright scholar in Poland in 1997. Dr. Jermakowicz has consulted on international projects under the auspices of the World Bank, the United Nations, and Nicom Consulting, Ltd. Her primary areas of interest are international accounting and finance. Dr. Jermakowicz has had numerous articles published in academic journals and proceedings, including Abacus, Journal of International Accounting, Auditing & Taxation, Journal of International Financial Management & Accounting, Multinational Finance Journal, Journal of Accounting and Finance Research, Bank Accounting & Finance, Financial Executive, Strategic Finance, CPA Journal, and Butterworths Journal of International Banking and Financial Law. She is a member of many professional organizations, including the American Accounting Association, European Accounting Association, American Institute of Certified Public Accountants, the Tennessee Society of CPAs, and the Institute of Management Accountants.