Intermediate Accounting Revised

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 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, 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-Hills 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.



Jim Sepe is an associate professor of accounting at Santa Clara University, where he teaches primarily intermediate accounting in both the undergraduate and graduate programs. Professor Sepe received his BS from Santa Clara University, MBA from the University of California Berkeley, and PhD from the University of Washington.



Larry Tomassini is professor of accounting and MIS and director of the accounting honours program at the Ohio State University. He teaches financial accounting courses at the undergraduate and master's levels.