Advanced Accounting

FLOYD A. BEAMS, PH.D., authored the first edition
of Advanced Accounting in 1979 and actively revised his text
through the next six revisions and twenty-one years while maintaining
an active professional and academic career at Virginia
Tech where he rose to the rank of Professor, retiring in 1995.
Beams earned his B.S. and M.A. degrees from the University
of Nebraska, and a Ph.D. from the University of Illinois. He
published actively in journals, including The Accounting Review,
Journal of Accounting, Auditing and Finance, Journal of Accountancy,
The Atlantic Economic Review, Management Accounting,
and others. He was a member of the American Accounting Association
and the Institute of Management Accountants and served
on committees for both organizations. Beams was honored with
the National Association of Accounts' Lybrand Bronze Medal
Award for outstanding contribution to accounting literature, the
Distinguished Career in Accounting award from the Virginia Society
of CPAs, and the Virginia Outstanding Accounting Educator
award from the Carman G. Blough student chapter of the Institute
of Management Accountants. Professor Beams passed away in
2004; however, we continue to honor his contribution to the field
and salute the impact he had on this volume.


JOSEPH H. ANTHONY, PH.D., joined the Michigan
State University faculty in 1983 and is an Associate Professor
of Accounting at the Eli Broad College of Business. He earned
his B.A. in 1971 and his M.S. in 1974, both awarded by Pennsylvania
State University, and he earned his Ph.D. from The
Ohio State University in 1984. He is a Certified Public Accountant,
and is a member of the American Accounting Association,
American Institute of Certified Public Accountants, American
Finance Association, and Canadian Academic Accounting Association.
He has been recognized as a Lilly Foundation Faculty
Teaching Fellow and as the MSU Accounting Department's
Outstanding Teacher in 1998-1999 and in 2010-2011.
Anthony teaches a variety of courses, including undergraduate
introductory, intermediate, and advanced financial accounting.
He also teaches financial accounting theory and financial
statement analysis at the master's level, as well as financial accounting
courses in Executive MBA programs, and a doctoral
seminar in financial accounting and capital markets research. He
co-authored an introductory financial accounting textbook.
Anthony's research interests include financial statement
analysis, corporate reporting, and the impact of accounting
information in the securities markets. He has published a number
of articles in leading accounting and finance journals, including
The Journal of Accounting & Economics, The Journal of
Finance, Contemporary Accounting Research, The Journal of
Accounting, Auditing, & Finance, and Accounting Horizons.


BRUCE BETTINGHAUS, PH.D., is an Assistant
Professor of Accounting in the School of Accounting in The
Seidman College of Business at Grand Valley State University.
His teaching experience includes corporate governance and
accounting ethics, as well as accounting theory and financial
reporting for both undergraduates and graduate classes. He
earned his Ph.D. at Penn State University and his B.B.A. at Grand
Valley State University. Bruce has also served on the faculties
of the University of Missouri and Michigan State University. He
has been recognized for high-quality teaching at both Penn State
and Michigan State Universities. His research interests focus on
governance and financial reporting for public firms. He has published
articles in The International Journal of Accounting and
The Journal of Corporate Accounting and Finance.


KENNETH A. SMITH, PH.D., is a senior lecturer in the
Evans School of Public Affairs at the University of Washington.
He earned his Ph.D. from the University of Missouri, his M.B.A.
from Ball State University, and his B.A. in Accounting from
Anderson University (IN). He is a Certified Public Accountant.
Smith's research interests include government accounting
and budgeting, non-profit financial management, non-financial
performance reporting, and information systems in government
and non-profit organizations. He has published articles in such
journals as Accounting Horizons, Journal of Government Financial
Management, Public Performance & Management Review,
Nonprofit and Voluntary Sector Quarterly, International Public
Management Journal, Government Finance Review, and Strategic
Finance. Smith's professional activities include membership in
the American Accounting Association, the Association of
Government Accountants, the Government Finance Officers
Association, the Institute of Internal Auditors, and the Institute
of Management Accountants. He serves on the Steering Committee
for the Public Performance Measurement Reporting Network
and formerly served as the Executive Director for the Oregon
Public Performance Measurement Association.