Intermediate Accounting (Global Ed)

David Spiceland is Accounting Professor Emeritus at the University of Memphis. 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 Spiceland's 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, Advances in Quantitative Analysis of Finance and Accounting, and most accounting education journals: Issues in Accounting Education, Journal of Accounting Education, Advances in Accounting Education, The Accounting Educators' Journal, Accounting Education, The Journal of Asynchronous Learning Networks, and Journal of Business Education. David has received university and college awards and recognition for his teaching, research, and technological innovations in the classroom. David is a co-author on McGraw-Hill's best-selling Intermediate Accounting text, with Mark Nelson and Wayne Thomas. David enjoys playing basketball, is a former all-state linebacker, and is an avid fisherman. Cooking is a passion for David, who served as sous chef for Paula Deen at a Mid-South Fair cooking demonstration.



Mark Nelson is the Anne and Elmer Lindseth Dean and Professor of Accounting at Cornell University's S. C. Johnson Graduate School of Management. He received his BBA degree from Iowa State University and his MA and PhD degrees from The Ohio State University.

Professor Nelson has won ten teaching awards, including an inaugural Cook Prize from the American Accounting Association. Professor Nelson's research focuses on decision making in financial accounting and auditing. His research has been published in the Accounting Review; the Journal of Accounting Research; Contemporary Accounting Research; Accounting, Organizations and Society; and several other journals. He has received the American Accounting Association's Notable Contribution to Accounting Literature Award, as well as the AAA's Wildman Medal for work judged to make a significant contribution to practice.

Professor Nelson served three terms as an area editor of The Accounting Review and is a member of the editorial boards of several journals. He also served for four years on the FASB's Financial Accounting Standards Advisory Council.



New Page 1Pearl Tan is Practice Associate Professor in Accounting at Singapore Management University (SMU) where she teaches Advanced Financial Accounting at both the undergraduate and postgraduate levels. Prior to joining SMU, Professor Tan has had extensive experience in teaching and developing advanced accounting courses at Nanyang Technological University. Professor Tan was also an audit manager in an international accounting firm prior to joining academia. Besides being a Fellow Certified Public Accountant of Singapore and Australia and Fellow of the Association of Chartered Certified Accountants, Professor Tan holds a Masters degree from the London School of Economics and Political Science and a PhD degree from the University of Queensland. She has also co-written reports and given feedback to the Institute of Certified Public Accountants of Singapore (ICPAS), Disclosure and Accounting Standards Committee and the Annual Report Award Committee in Singapore. She has conducted several accounting seminars for major organizations and members of professional bodies. Professor Tan is also a committee member on the Accounting Standards Committee of ICPAS.