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D.R. Carmichael, PhD, CPA, CFE, (Lumberton, PA) is professor of accounting at Baruch College in the City of New York.? Carmichael held the distinguished position, Chief Auditor and Director of Professional Standards of the Private Company Accounting Oversight Board (PCAOB). He is the author of numerous books and articles on accounting and auditing. Most prominent among his consulting clients were the Securities and Exchange Commission, the Government Accountability Office, the Federal Deposit Insurance Corporation.

Lynford Graham, PhD, CPA, CFE (Short Hills, NJ) is a Certified Public Accountant with more than 30 years of public accounting experience in audit practice and in various National Firm policy development groups. He is a Visiting Professor of Accountancy at Bentley University in Waltham MA, a consultant on professional accounting and auditing matters. He was a Partner and the Director of Audit Policy for BDO Seidman, LLP, and was a National Accounting & SEC Consulting Partner for Coopers & Lybrand.

About the Editor

About the Contributors

VOLUME ONE: FINANCIAL ACCOUNTING AND GENERAL TOPICS

1 Financial Accounting and Auditing Organizations
Lynford Graham, CPA, PhD, CFE Bentley University

2 Framework of Financial Accounting Concepts and Standards: A Historical Perspective
Reed K. Storey, PhD, CPA Financial Accounting Standards Board

3 Future Directions in Financial Accounting Standards: The Potential Role of  International Accounting Standards
Tom Jones

4 Financial Statements: Form and Content
Jan R. Williams, PhD, CPA College of Business Administration, University of Tennessee

5 Securities and Exchange Commission Reporting Requirements
Wendy Hambleton, CPA BDO USA, LLP

6 Management Discussion and Analysis
Sydney K. Garmong, CPA Crowe Horwath LLP Brad A. Davidson, CPA Crowe Horwath LLP

7 Introduction to Internal Control Assessment and Reporting
Lynford Graham, CPA, PhD, CFE Bentley University

8 Accounting for Business Combinations
James Mraz, CPA, MBA University of Maryland, University College

9 Consolidation, Translation, and the Equity Method
James Mraz, CPA, MBA University of Maryland, University College

10 Analyzing Financial Statements
Noah P. Barsky, PhD, CPA, CMA Villanova University Frank J. Grippo, MBA, CPA, CFE William Paterson University B. Scott Teeter, MBA, CMA The Ryland Group, Inc.

11 Cash, Loans, and Investments
Michael A. Antonetti, CPA, CMA Crowe Horwath LLP

12 Revenues and Receivables
Alan S. Glazer, PhD, CPA Franklin & Marshall College Cynthia L. Krom, PhD, CPA Franklin & Marshall College Henry R. Jaenicke, PhD, CPA Late of Drexel University

13 Inventory
Richard R. Jones, CPA Ernst & Young LLP Anna T. Szurgot, CPA Ernst & Young LLP

14 Goodwill and Other Intangible Assets
James Mraz, CPA, MBA University of Maryland, University College

15 Leases
Francis E. Scheuerell, Jr., CPA Navigant Consulting

16 Property, Plant, Equipment, and Depreciation
George I. Victor, CPA Giambalvo, Stalzer & Company, CPAs, P.C.

17 Accounting for Income Taxes
Lynne Glennon, CPA, MST Financial Accounting Standards Board

18 Liabilities
Frederick Gill, CPA American Institute of Certified Public Accountants, Accounting Standards Team

19 Shareholders’ Equity
George I. Victor, CPA Giambalvo, Stalzer & Company, CPAs, P.C.

20 Partnerships and Joint Ventures
Francis E. Scheuerell, Jr., CPA Navigant Consulting

21 Prospective Financial Statements
Don M. Pallais, CPA