Survey of Accounting, 4th Edition

PAUL D. KIMMEL, PhD, CPA, received his bachelor’s degree from the University of Minnesota and his doctorate in accounting from the University of Wisconsin. He was an Associate Professor at the University of Wisconsin—Milwaukee for more than 25 years and a Senior Lecturer at the University of Wisconsin—Madison. He has public accounting experience with Deloitte & Touche (Minneapolis). He has the received the UWM School of Business Advisory Council Teaching Award and the Reggie Taite Excellence in Teaching Award and is a three-time winner of the Outstanding Teaching Assistant Award at the University of Wisconsin. He is also a recipient of the Elijah Watts Sells Award for Honorary Distinction for his results on the CPA exam. He is a member of the American Accounting Association and the Institute of Management Accountants and has published articles in Accounting Review, Accounting Horizons, Advances in Management Accounting, Managerial Finance, Issues in Accounting Education, and Journal of Accounting Education, as well as other journals. His research interests include accounting for financial instruments and innovation in accounting education.

JERRY J. WEYGANDT, PhD, CPA, is Arthur Andersen Alumni Emeritus Professor of Accounting at the University of Wisconsin—Madison. He holds a Ph.D. in accounting from the University of Illinois. Articles by Professor Weygandt have appeared in The Accounting Review, Journal of Accounting Research, Accounting Horizons, Journal of Accountancy, and other academic and professional journals. These articles have examined such financial reporting issues as accounting for price-level adjustments, pensions, convertible securities, stock option contracts, and interim reports. Professor Weygandt is author of other accounting and financial reporting texts and is a member of the American Accounting Association, the American Institute of Certified Public Accountants, and the Wisconsin Society of Certified Public Accountants. He has served on numerous committees of the American Accounting Association and as a member of the editorial board of the Accounting Review; he also has served as President and Secretary-Treasurer of the American Accounting Association. In addition, he has been actively involved with the American Institute of Certified Public Accountants and has been a member of the Accounting Standards Executive Committee (AcSEC) of that organization. He has served on the FASB task force that examined the reporting issues related to accounting for income taxes and served as a trustee of the Financial Accounting Foundation. Professor Weygandt has received the Chancellor’s Award for Excellence in Teaching and the Beta Gamma Sigma Dean’s Teaching Award. He has received the Wisconsin Institute of CPA’s Outstanding Educator’s Award and the Lifetime Achievement Award. In 2001 he received the American Accounting Association’s Outstanding Educator Award.

MATTHEW C. CEDERGREN, PhD, CPA is Associate Professor and Director of the Center for Accounting Research and Education at the Santa Clara University Leavey School of Business. He was previously an Assistant Professor of Accounting at the University of Pennsylvania Wharton School. Over his career, Matt has taught financial accounting at the introductory, intermediate, and advanced levels, as well as managerial accounting. His research interests include forecasting and disclosure, capital markets, initial public offerings, insider trading, securities litigation, and the information content of accounting measures. His research has appeared in the Journal of Financial Reporting, Review of Accounting Studies, Journal of Accounting and Economics, and other scholarly and professional journals. These published works have investigated how litigation influences corporate disclosure policies, the impact of SEC regulations on investor trading, the information content of debt valuation adjustments, how the display of numbers influences investor perceptions, irregular patterns in the distributions of financial statement metrics, the impact of media attention on earnings management, and other topics. Before his academic career, Matt worked six years in the Assurance practice of PricewaterhouseCoopers in San Jose, California, serving semiconductor firms in the Silicon Valley area as his primary client base. Matt obtained his B.B.A. and M.Acc. degrees from the University of Wisconsin-Madison School of Business, and his Ph.D. from the New York University Leonard N. Stern School of Business. Matt is originally from Madison, Wisconsin, and is a Certified Public Accountant (CPA) licensed in California.

CHRISTINE PARENT SMITH, MBA, MACCT, CPA is a Senior Professor of Practice of Accounting at Tulane University’s A.B. Freeman School of Business since 2008. Over the course of her academic career, she has taught a wide range of undergraduate courses, including Financial Accounting, Intermediate Accounting I and II, Managerial Accounting, and Auditing. In addition to her teaching responsibilities, Christine serves as Faculty Director of the Joint BSM-MACCT and MACCT programs for the Freeman School. Christine has received numerous teaching awards during her 18 years at Tulane in recognition of her commitment to student learning and engagement.

Before entering academia, Christine worked in public accounting at Ernst & Young and Legier & Materne, apac, where she served audit and litigation support clients in a variety of industries including healthcare, manufacturing, gaming and insurance. She later transitioned to industry, serving as Financial Accounting Manager for an international manufacturing company headquartered in the Greater New Orleans area.

Christine earned a B.A. from Newcomb College at Tulane University, a Master of Business Administration and a Master of Science in Accounting from the University of New Orleans. She is a licensed Certified Public Accountant in the state of Louisiana.