Financial Accounting

David Spiceland is professor of accounting at the University of Memphis, where he teaches intermediate accounting and other financial accounting courses at the undergraduate and masters levels. He received his BS degree in finance from the University of Tennessee, his MBA from Southern Illinois University, and his PhD in accounting from the University of Arkansas.

Professor Spicelands primary research interests are in earnings management and educational research. He has published articles in a variety of journals, including The Accounting Review, Accounting and Business Research, Journal of Financial Research, and Journal of Accounting Education, and is an author of McGraw-Hills Financial Accounting with Wayne Thomas and Don Herrmann. Professor Spiceland has received university and college awards and recognition for his teaching, research, and technological innovations in the classroom.



Wayne Thomas is the John T. Steed Chair and Professor of Accounting at the University of Oklahomas Price College of Business. He received his BS degree from Southwestern Oklahoma State University and his MS and PhD from Oklahoma State University. He has received teaching awards at the university, college, and departmental levels, and has received the Outstanding Educator Award from the Oklahoma Society of CPAs. He is an author of McGraw-Hills Financial Accounting with David Spiceland and Don Herrmann.

His research focuses on various financial reporting issues and has been published in The Accounting Review, Journal of Accounting Research, Journal of Accounting and Economics, Contemporary Accounting Research, Review of Accounting Studies, Accounting Organizations and Society, and others. He has served as an editor for The Accounting Review and has won the American Accounting Associations Competitive Manuscript Award and Outstanding International Accounting Dissertation. Professor Thomas enjoys various activities such as tennis, basketball, golf, and crossword puzzles, and most of all, he enjoys spending time with his wife and kids.




Don Herrmann is the Arthur Andersen Professor of Accounting at Oklahoma State University where he teaches financial accounting, intermediate accounting, and a doctoral-level course in financial accounting research. He received his bachelors degree in business from John Brown University, his masters degree in accounting from Kansas State University, and his PhD in accounting from Oklahoma State University.